Government finance never stands still—just as teams are wrapping up implementations of recent standards like GASB 87 and 96, new updates are here. GASB 102, 103, and 104 bring important changes to risk disclosures, financial reporting models, and capital asset notes. While the technical language can feel overwhelming, these updates are designed to improve transparency,... The post Making Sense of GASB 102, 103, and 104: What’s Changing and How to Prepare appeared first on LSL CPAs.