CPE Webinar

GASB Hits the Century Mark! Turning the Page to GASBs 100 and 101

calendar icon February 27, 2024

Learn about GASB Statements 100 and 101.

GASB Hits the Century Mark! Turning the Page to GASBs 100 and 101

Date: Tuesday, February 27, 2024 at 1:00 – 2:00PM ET

In this course we will look at two of GASB’s newest pronouncements related to Compensated Absences and Accounting Changes and Error Corrections.

Join two Cherry Bekaert Directors, Danny Martinez and Scott Anderson, as they give clear guidance on what’s changed and what’s stayed the same, as well as strengthen understanding with practical example scenarios.

Attendees will also be provided an opportunity to receive our free “GASB 101 Buckets” template to help with analyzing the different types of compensated absences to guidance in GASB 101.

Learning Objectives:

  • Understand the differences between a change in accounting principle, change in accounting estimate, and change to or within a financial reporting entity
  • Identify what meets the definition of an error correction
  • Assess your government’s compensated absences policies against new recognition criteria
  • Describe the types of leave with recognition exceptions


Danny Martinez, CPA, CGFM | Managing Director, Cherry Bekaert
Scott Anderson, CPA | Director, Cherry Bekaert

CPE Accreditation

  • Delivery Method | Group Internet Based
  • Recommended CPE credit | 1 hour CPE
  • Recommended Field(s) of Study | Accounting (Governmental)
  • CPE Capability | Technical Expertise / Problem Solving
  • Prerequisites | None
  • Program Level | Basic
  • Advanced Preparation | None

Cherry Bekaert Continuing Professional Education: Statement of Admin Policies

This event is complimentary. Due to this program being offered free of charge, there will be no refunds.

CPE for Virtual Events

  • Please join sessions on time, or 5 minutes early if possible. Joining a session late may cause you to lose the ability to obtain CPE based on the following NASBA regulations:
    • There will be 4 polling questions per hour of each session.
    • In order to receive CPE credit for virtual events, you must attend at a minimum, 50 minutes of every hour and respond to at least 3 of the 4 polling questions per hour.
    • Polling questions will not be announced in advance.
    • If you view the conference in a group setting, you will still need to log into CPE sessions through your laptop to track your attendance and respond to polling questions.
    • We cannot guarantee polling questions will appear on your mobile device and recommend that you use your laptop for your webinar session. We will not be able to award you CPE credit if you do no answer the required number of polling questions and/or are not in session for the required length of time. This includes issues due to mobile technological difficulties or any other difficulty that is unique to your webinar connection.
    • Please be sure that you join the session for which you registered using the link that was provided to you. We will not be able to award you CPE if you join a session using a link that was provided to someone else.
    • You will receive one certificate for each course you attend/pass.

For questions regarding registration or event cancellation, please contact Maddie Robbins. For all other questions regarding CPE policies, please contact Cherry Bekaert at cbhlearning@cbh.com.

CPE Sponsors LogoCherry Bekaert 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. | www.learningmarket.org