In this on-demand webinar, we'll walk through GASB Statements 103 and 104, which take effect for fiscal years beginning after June 15, 2025. Statement 103 refines the presentation of government-wide and fund financial statements-clarifying operating versus non-operating items, adding new subtotals, and enhancing MD&A disclosures. Statement 104 tightens capital asset disclosures, especially for intangible 'right-to-use' assets from leases and IT subscriptions, and requires detailed information on assets held for sale. Together, these updates aim to boost transparency and comparability in state and local government financial reporting.