GOV2421. Statement 102 has been issued - Certain Risk Disclosures - How Do You Identify Your Concentrations and Constraints

This session will (1) review the requirements in the recently issued GASB Statement No. 102, _Certain Risk Disclosures_, and (2) provide practical guidance on how to identify your concentrations and constraints to comply with the requirements in that Statement.

Learning Objectives:

• Identify the basic requirements of GASB Statement No. 102, Certain Risk Disclosures
• Indicate how the standard applies to real-life scenarios
• Identify situations and circumstances where disclosures under this standard would be required