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Guide to GASB 84 – Fiduciary Activities Flowchart Tool

April 12th, 2021

Effective for fiscal years ending on or after December 31, 2020, GASB Statement No. 84 – Fiduciary Activities, was established for the purpose of clarifying the criteria used in determining fiduciary activities for all state, local governments, and school districts.

A flowchart has been designed to assist and guide governments and school districts through the adoption and implementation of this new Standard. Click here to view.

The Bonadio Group is here to help. Please reach out to us today to learn more and further discuss your specific situation.

This material has been prepared for general, informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. Should you require any such advice, please contact us directly. The information contained herein does not create, and your review or use of the information does not constitute, an accountant-client relationship.

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