GASB 103: Governmental Accounting and Financial…

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Webcast

GASB 103: Governmental Accounting and Financial Reporting Model Improvements

Sep 1, 2026

|11:00 AM est – 1:00 PM est

The landscape is evolving. Are you prepared? Public Housing Authorities with fiscal years ending on or after June 30, 2026, will implement GASB Statement No. 103, Financial Reporting Model Improvements (GASB 103). Doeren Mayhew’s Laura Anne Pray, Sean Cedar and Becky Sabetsky will unpack the key changes and requirements of GASB 103 beyond proprietary fund financials.

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Learning Objectives

Understand the new content requirements for the Management’s Discussion and Analysis (MD&A).
Structure a proprietary fund statement of revenues, expenses and changes in fund net position with the new presentation requirements.
Identify why certain transactions are reported as operating or nonoperating revenues and expenses in proprietary fund financial statements.
Recognize transactions that may meet the classification of unusual or infrequent items and understand the associated presentation and disclosure requirements.
Prepare financial statements to properly present major discretely presented component units.
Understand the definition of a subsidy.