May 13, 2026 from 8:25 AM to 12:00 PM
This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board (GASB). Coverage includes GASB Statement No. 103 (financial reporting model), GASB Statement No. 104 (disclosures for capital assets), and GASB Statement No. 105 (subsequent events) that will be effective this year or in the near future. Participants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. We’ll also review the requirements of GASB 101 (compensated absences) and 102 (risk disclosures) to highlight lessons learned. Come prepared for an interactive session!
Upon completion of this course participants will be able to:
- 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.
- Describe the impact of GASB Statement No. 101 on compensated absences.
Who Should Attend:
- Staff, Managers, and Partners at North Carolina Office of the State Controller
CPE Accreditation:
- Recommended Hours of CPE | 4 Hours
- Field of Study | Accounting (Governmental)
- Prerequisites | Prior experience with governmental financial reporting
- Advanced Preparation | None
- Program Level | Update
- Delivery Method | Group Internet Based
Registration, Cancelation, and Refunds:
- To register for this session, please visit www.ncosc.gov/2026GAAU
- To be awarded the full credit hours, participants must be present and must participate in polling questions.
- Full cancelation policy can be found at https://www.ncosc.gov/training/cpe-events/osc-conference-and-webinar-refund-policy
- GLS will make every effort to provide the best training course possible. In the you are not completely satisfied with the program and wish to file a complaint, please contact operations@galassolearningsolutions.com within 10 business days of the event.
About Galasso Learning Solutions LLC
Galasso Learning Solutions LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.