Implementing GASB Statement 103: Lessons Learned So Far

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Implementing GASB Statement 103: Lessons Learned So Far

Beginning with fiscal years ending June 30, 2026, state and local governments must implement GASB Statement No. 103, Financial Reporting Model Improvements. This course examines the new requirements for management's discussion and analysis, operating and nonoperating revenues and expenses, budgetary comparison information, major component unit reporting, and unusual and infrequent items. Participants will also explore practical implementation considerations and common challenges encountered during adoption.

August 27, 2026 | 2:00 - 4:00 PM CT

WEBINAR

Becky Hammond

Instructor

Government & Public Sector
Sub-Line Leader
Partner, CRI Advisors, LLC^†

^{dmead@criadv.com}

Dean Mead

Instructor
Government & Public Sector 
Sub-Line Leader 
Partner, CRI Advisors, LLC^†
Partner, Carr, Riggs & Ingram, L.L.C.*
bhammond@criadv.com

Learning Objectives

1. Describe the enhancements Statement 103 requires for management's discussion and analysis.

2. Distinguish between operating and nonoperating revenues and expenses, including subsidies received and provided.

4. Identify common implementation challenges associated with Statement 103 and evaluate practical approaches for addressing them.

3. Identify the additional reporting changes introduced by Statement 103, including revisions to budgetary comparison information, major component unit reporting, and unusual or infrequent items.

After completing this session, participants will be able to:

CPE Eligibility: 2 CPE Field of Study Credits

In order to be awarded full credit(s), you must respond to a minimum of 6 polling questions asked during the program and attend the webinar for a minimum of 100 minutes. Correct poll answers are not required to receive full credit.

Field of study: Accounting (Governmental)
Prerequisites: No prerequisites required
Advanced Prep: No advanced preparation required
Program Level: Basic
Delivery Method: Group Internet Based
Refunds: No fee. For more information regarding refund, concerns, and program cancellation policies, please contact dwood@CRIadv.com.

CRI Advisors, 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.