Self-Study Course Details
Course Description

GASB Statement No. 84, Fiduciary Activities, resulted insignificant changes to the requirements for reporting fiduciary activities. In this course, Melisa Galasso, CPA will review the key requirements to determine whether an activity should be reported as a fiduciary activity or as a governmental or business-type activity. Participants will be able to test their knowledge with case studies. The course also addresses amendments to GASB 84 in particular those for defined contribution plans.

Learning Objectives
  • Analyze a transaction to determine if it is a fiduciary activity
  • Recognize the reporting requirements for fiduciary activities
Prerequisites
  • Prior experience with the auditing or financial reporting and of governmental entities
Advanced Preparation

None

Author Details
  • Melisa Galasso
    Melisa Galasso

    Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with over 15 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.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.

$15.00

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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