Since the effective date of GASB Statement No. 84, Fiduciary Activities, in 2018, some governments have had difficulty in identifying fiduciary activities, including fiduciary component units, for accounting and financial reporting purposes. This session will provide a review of the GASB guidance and focus on the more than fifty-five Implementation Guide questions and answers that GASB has issued to assist governments with properly identifying, accounting, and reporting for these types of activities.