This session provides a detailed analysis of Governmental Accounting Standards Board (GASB) Statement No. 103 and its impact on tribal financial statements. Attendees will gain insights into how this standard affects key financial areas, including budgeting, Management’s Discussion and Analysis (MD&A) disclosures, and the comparability of financial information across tribal entities. The discussion will cover compliance considerations, reporting challenges, and strategies to enhance financial transparency, ensuring tribal governments and enterprises are well-prepared for the evolving regulatory landscape.