This session will provide an overview and practical guidance for implementing GASB Statement No. 84, Fiduciary Activities.   At the end of this session, the participant should be able to recall the criteria for identifying fiduciary activities, differentiate between the generic funds within the fiduciary category, recall the financial reporting requirements within the CAFR or basic financial statements for the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position, and discuss practical steps for implementing the new standard.