Webinar Recording

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

calendar iconMarch 5, 2024

In this video, we look at two of GASB’s newest pronouncements related to Compensated Absences (GASB 101) and Accounting Changes and Error Corrections (GASB 100).

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

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

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