Under the Microscope: Examining Concentrations and Constraints for GASB 102

Under Governmental Accounting Standards Board Statement No. 102, Certain Risk Disclosures, governments are now tasked with evaluating a variety of concentrations and constraints impacting their governments for possible disclosure. The existence of a concentration or constraint itself does not immediately trigger a disclosure. This webinar will cover the components to the analysis and also walk through the disclosure requirements set forth by GASB 102 and walk through sample disclosures.

Who Will Benefit: CFO/Finance Director, Controller, Accountant

• Summarize the disclosure requirements from GASB 102.
• Identify examples of concentrations and constraints for evaluation.
• Apply insights from sample disclosures.