Back to Search

Government Pension Accounting and Financial Reporting Webinar


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

CPE Credits



PICPA Member: $129 | Nonmember: $179

 More Information

Course No.
An understanding of governmental accounting and financial reporting.

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.


  • 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.


  • 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


You May Also Like

Guide and Update to Compilations, Reviews, and Preparations Webinar
Aug. 21 | Webinar
Specifically designed for compilation, preparation, and review practitioners and their staff, this course will provide you with an overview, update, and hands-on application for performing compilation, preparation, and review engagements. ...
Single Audit Primer and Update Webinar
Aug. 21 | Webinar
*Qualifies for Yellow Book CPE credit* Single audits are different. The federal government demands a lot of a grantee and their auditor. In this course, you will learn many ...
Audit Skills Training: Level 1 – New Auditors- Consecutive 2-Day Course Webinar
Aug. 21 | Webinar
Level 1 focuses on the basic skill sets that new staff need to quickly master in order to “hit the ground running,” while not overwhelming them with too much information ...