Government OPEB Accounting and Financial Reporting Webinar
Jan 29 9:30 - 1:00 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
Get an update on GASB New OPEB Standards regarding accounting and financial reporting. Understand the OPEB Standards. Compare with prior standards for historical context.Work through exercises to review a city's CAFR and actuarial valuation and another class exercise to review the financial reporting of Net OPEB Liability and related note disclosures. The New OPEB Standards are GASB Statements Nos. 74, 75 and 85.
Registration
PICPA Member: $150 Nonmember: $201
More Information
Course No. 4203500CLevel: Intermediate
Prerequisites:
An understanding of governmental accounting and financial reporting.