GOV2431. GASB Statement 103, Financial Reporting Model Improvements - Writing an Effective MD&A.
One of the biggest disappointments among financial statement users is the lack of truly useful information that is contained in current management discussion and analysis (MD&A). Statement No. 103 attempts to address these issues by adding significant guidance to preparers in making MD&A more useful. This session will provide a broad overview of GASB Statement No. 103 changes and then quickly focus on the new MD&A requirements.
Learning Objectives:
- Identify the basic requirements of GASB Statement No. 103
- Apply tips and tricks for preparers and their auditors to write a more useful MD&A
Date/Time
–
CPE Credits
1.0
NASBA Field of Study
Accounting (Governmental)
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None
