Nano Learning: GASB 104
N220 | On Demand Course | Intermediate | Self-Study
Description
GASB 104 was issued in September 2024 and requires state and local governments to provide information about certain types of capital assets. Specifically lease assets reported in accordance with GASB 87, intangible right-to-use assets under GASB 94, subscription assets with GASB 96, and other intangible assets by major class of asset. Additionally, capital assets held for sale should be disclosed in the notes to the financial statements.
The effective date for GASB 104 is for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Auditing |
Objectives
Identify the required note disclosures for certain capital assets.
Prices
- Member (Early Bird)
- $0.00
- Non-Member (Early Bird)
- $20.00
- Member
- $0.00
- Non-Member
- $20.00
Instructors
Melisa F. Galasso, CPA
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts.
Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.
Within the industry, Melisa serves on the FASB's Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA's Board of Directors. She previously served on the AICPA's Technical Issues Committee (TIC) and is a past-Chair of the NCACPA's A&A committee. Melisa also authors the AICPA's State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
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