GASB Statement 84 changes how local governments account for fiduciary activities. This webinar will provide guidance on identifying fiduciary activities for accounting and financial reporting purposes and how local governments and school districts will need to account for and report these activities in the Annual Update Document (AUD) and the ST-3. In addition, GASB Statement 87 changes how local governments classify and account for leases. This webinar will discuss the specific changes and what local governments and school districts should be doing now to prepare. There will also be opportunities for you to submit questions during the presentation.