GOV2239. GASB's Financial Reporting Model Improvement Project - What's Coming (Repeated in GOV2219)

The Board issued an Exposure Draft, _Financial Reporting Model Improvements_, in June 2020. Since that time the Board has been redeliberating the proposals in light of feedback received from stakeholders. This session will provide an update of the Board's tentative decisions that have been made as a result of those deliberations.

Learning Objectives:

• Indicate the potential accounting and reporting changes that this project may require
• Identify the newly proposed short-term financial resources measurement focus