GASB 103 & Beyond: Key Updates for Public Sector Entities
October 5, 2026The governmental accounting landscape is evolving, creating new reporting considerations for state and local governments. Join Forvis Mazars for an informative session on recently issued and effective GASB standards, with a focus on GASB Statement No. 103 (GASB 103). Learn about the important changes affecting financial statement presentation, management’s discussion and analysis (MD&A), unusual or infrequent items, and budgetary comparison information.
We’ll also delve into other recent GASB developments, implementation considerations, and emerging topics that public sector entities need to be aware of. In addition, we’ll discuss strategies to help prepare for upcoming reporting requirements and maintain compliance with evolving governmental accounting standards. We’ll also share how The Reporting Solution (TRS) from Forvis Mazars can help streamline the Annual Comprehensive Financial Report (ACFR) and financial reporting workflows by embedding new GASB pronouncements directly into the platform, so teams can adapt to changing requirements without building reports from scratch.
Learning Objectives
Upon completion of this program, participants should be able to:
- Identify key provisions and reporting changes introduced by GASB 103.
- Discuss common challenges associated with new GASB requirements, along with implementation considerations.
- Recognize emerging GASB projects and other developments that may affect future financial reporting for public sector entities.
CPE Information
Who’s This For
Delivery Method
Prerequisites & Advanced Preparation
None
Refund Policy
Program Level
Questions
If you have questions about this CPE program, please contact us at [email protected].
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP 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.
Presenters
