Government OPEB Accounting and Financial Reporting Webinar

Apr 25
11:30 - 3:00 p.m.

Online

4-A&A
CPE Credits

Establishes financial reporting and accounting for state and local governmental OPEB Plans.
Review a City's Comprehensive Annual Financial Report (CAFR) as it relates to the Net OPEB Liability.
Recognize and review an actuarial valuation for the Total OPEB Liability.
Understand the consistencies and inconsistencies of the OPEB Standards as compared to the Pension Standards.
Determine what is the Measurement Date.
Discuss the use of the Alternative Measurement Method for the Total OPEB Liability.

Highlights

Accounting and Financial Reporting for Net OPEB Liability
GASB Statements:
- No. 74, Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans
- No. 75, Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions
- No. 85, Omnibus 2017
Effect of the Measurement Date
Impact on Deferred Outflows of Resources and Deferred Inflows of Resources
Defined Benefit and Defined Contribution OPEB Plans
Actuarial Valuation of Total OPEB Liability
Generally Accepted Accounting Principles for government

Registration

PICPA Member: $129
Nonmember: $179

More Information

Course No. 4183500C Level: Intermediate

Prerequisites:

An understanding of governmental accounting and financial reporting.

Notes

This webinar is hosted by PICPA's partner, The California Society of CPAs. After registering, you will receive an email from the California Society with the log-in information.