What's Going on at the GASB (2026/27)
2.00 Credits
Member Price $89
Non-Member Price $119
Overview
This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board. Coverage includes GASB Statement No. 103 (financial reporting model improvements), GASB Statement No. 104 (enhanced disclosures for capital assets), and GASB Statement No. 105 (subsequent events).
Participants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors, preparers, and financial leaders understand how these developments affect audits, financial statement preparation, and board reporting.
Highlights
- GASB Statement No. 103 (financial reporting model improvements)
- GASB Statement No. 104 (capital asset disclosure enhancements)
- GASB Statement No. 105 (subsequent events)
- Recent GASB pronouncements and updates
- Active GASB exposure drafts and ongoing projects
Prerequisites
Prior experience with governmental financial reporting
Designed For
All accounting/auditing professionals
Objectives
- Recall the impact of GASB Statement No. 103 on the governmental financial reporting model
- Identify new disclosure requirements introduced by GASB Statement No. 104
- Recognize requirements related to subsequent events under GASB Statement No. 105
- Recall key elements of recent GASB exposure drafts and active projects
Preparation
None
Leader(s):
Leader Bios
Melisa Galasso, Galasso Learning Solutions LLC
Melisa Galasso, CPA is passionate about providing confidence, not just compliance as she leads Galasso Learning Solutions as Founder & CEO. Melisa is a nationally recognized authority in designing and facilitating courses on advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. Since 2016, she has guided the GLS team to deliver quality in everything we do. With a far-ranging career in public accounting, academia and industry and a bachelor’s degree from Georgetown University, Melisa has built a reputation for delivering engaging, effective learning experiences for CPAs. Committed to advancing our profession, she has served on multiple committees for leading industry organizations including the AICPA and FASB, written the nonprofit accounting book, “Money Matters for Nonprofits,” and has been honored with the Top 50 Women in Accounting Award, the Rising Star award from NAWBO Charlotte, and “40 under 40” recognition by CPA Practice Advisor. In her free time, Melisa loves spending time with her family and can often be found at one of her daughter’s horse shows, supporting the arts with tickets to the orchestra, volunteering, or speaking a bit of French or Spanish on one of her treasured quarterly vacations.
Non-Member Price $119
Member Price $89