Government OPEB Accounting And Financial Reporting Webinar

• 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.
• Identify the consistencies and inconsistencies of the OPEB Standards as compared to the GASB Pension Standards.
• Determine what is the Measurement Date.
• Discuss the use of the Alternative Measurement Method for the Total OPEB Liability.

Continue your Governmental Accounting Standards Board (GASB) learning and knowledge for its Other Post-employment Benefits Other Than Pensions (OPEB) Standards as to accounting and financial reporting. Understand the OPEB Standards and compare to the prior standards for historical context. Use actual class exercises to review a city's CAFR, actuarial valuation and review the financial reporting of Total/Net OPEB Liability and related note disclosures. The OPEB Standards are GASB Statements Nos. 74, 75 and 85.