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E05 – Fiduciary Activities and Component Unit Refresher (LIVESTREAM) (LIAA96/21)

Event Description

The course will help both preparers and users of government financial statements by examining the component unit criteria in various GASB Statements as well as the impact GASB 84 had on component unit inclusion and reporting.

Designed For

Preparers, users, and auditors of governmental financial statements.


  • Understand the criteria for inclusion of a component unit in a government’s financial statements
  • Understand the proper reporting of a component unit deemed to need to be included (discrete vs. blended)
  • Understand the impact GASB 84 has on reporting fiduciary component units.

Major Subjects

  • Component unit determination and inclusion, including those component units considered to be fiduciary component units


This event is brought to you as part of Spring Splash.