Learn how to implement the statement efficiently in your school district

In January 2017, the Governmental Accounting Standards Board issued Statement No. 84 Fiduciary Activities (GASB 84). The Statement is effective for fiscal years ending in 2020. GASB 84 defines and clarifies fiduciary activities and establishes criteria for identifying those activities with a focus on whether a government is controlling the assets and the beneficiaries with whom the relationship exists. 

In this whitepaper, we discuss:

  • Pension and Trust Funds
  • Private Purpose Trust Funds
  • Investment Trust Funds
  • Custodial Funds
  • Answers to common questions that districts have been asking

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GASB 84 Whitepaper