Utility University: GASB update: what is new and what is coming

Learn about recently issued Governmental Accounting Standards Board (GASB) statements no. 100, 101, 102 and 103 and what to consider as you prepare to implement these standards at your utility. 

• GASB statement no. 100, accounting changes and error corrections (effective for periods ending June 30, 2024 and after)
• GASB statement no. 101, compensated absences (effective for periods ending December 31, 2024 and after)
• GASB statement no. 102, certain risk disclosures (effective for periods ending June 30, 2025 and after)
• GASB statement no. 103, financial reporting model improvements (effective for periods ending June 30, 2026 and after) 

The session will also share an overview of current projects on the GASB board’s agenda, giving you insight into potential future changes in reporting for governmental utilities.  

Learning objectives

Learn what GASB is currently working on

Gain an understanding of recently issued GASB standards

Apply this understanding to determine implementation steps for your organization

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