Back to Search

Government Pension Accounting and Financial Reporting Webinar

CPE

When
April 26
11:30 a.m. - 3:00 p.m.

CPE Credits
4-A&A

Details

 Pricing

PICPA Member: $129 | Nonmember: $179


 More Information

Course No.
4183499C
Level
Intermediate
Prerequisites
An understanding of governmental accounting and financial reporting.
Note

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.

Description

  • Establishes financial reporting and accounting for state and local governmental pension plans.
  • Recognize and discuss class exercises for a city's Comprehensive Annual Financial Report (CAFR) and Notes to the financial statements with emphasis on pensions.
  • Identify actuarial valuation for Total Pension Plan Liability.
  • Recognize some specific auditing issues for pensions, such as census data auditing.
  • Summarize key points from GASB statements: . No. 67, Financial Reporting for Pension Plans . No. 68, Accounting and Financial Reporting for Pension Plans . No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date . And others, Nos. 73, 78, 82 and 85.

Highlights

  • Accounting and financial reporting for (Aggregate) Net Pension Liability
  • Effect of the Measurement Date
  • Seven new pension standards by Governmental Accounting Standards Board (GASB)
  • Generally Accepted Accounting Principles (GAAP)for government 
  • Defined Benefit and Defined Contribution Pension Plans
  • Impact on Deferred Outflows of Resources and Deferred Inflows of Resources


Speaker(s)


You May Also Like

Not-for-Profit & Government Accounting Conference
July 22 | Hershey
Get an update on the latest technical standards and regulatory issues. Address challenges faced by government and nonprofit auditors and employees. ...
Not-for-Profit & Government Accounting Conference - Monday Only
July 22 | Hershey
Get an update on the latest technical standards and regulatory issues. Address challenges faced by government and nonprofit auditors and employees. ...
Pennsylvania School District Conference
May 30 | King Of Prussia
The Pennsylvania School District Conference provides guidance on both regulatory and non-regulatory issues affecting the accounting of school districts. Both the preparer’s and auditor’s viewpoints will be discussed. ...