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GASB Statement No. 68 - In-Depth Government Pension Accounting & Auditing Seminar (GA6816)
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8/1/2016
When: 8/01/2016
8:30 AM until 4:30 PM
Where: LCPA - Training Facility
2400 Veterans Memorial Blvd
Suite 500
Kenner, Louisiana 
United States
Presenter: John Georger, Jr.


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Acronym GA68
CPE 8 hours
Vendor AICPA
Category
Governmental Accounting & Auditing
Level Intermediate
Prerequisite  Prior experience with governmental accounting and reporting
Adv Prep None
Yellow Book Yes
Who should attend

Auditors and financial managers responsible for the accounting and reporting of state and local governments

Registration Early Bird
(through 7/17)
Standard
(after 7/17)
Member $289 $339
CPA Non-Member $389 $439

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

AICPA members receive an additional $30 off the registration fee for this course.

Discount made at the time of checkout. Qualifying members should have received a promo code via email – if you are unsure whether you qualify, or you lost/never received your code, please call the LCPA Member Service Center at 504.464.1040 or 800.288.5272.

GASB Statement No. 68, Accounting and Financial Reporting for Pensions, which becomes effective in 2015, represents a monumental change for those that prepare financial statements for and audit governmental pensions. We’ll explore issues such as actual note disclosures and RSI from early implementers, current practice issues, GASB’s Pension Implementation Guide and excerpts from the new pension chapter of the State and Local Government Audit and Accounting Guide. In addition, this course provides in-depth examples and exercises which allow participants practical application of the concepts presented.


Objectives

When you have completed this course, you should be able to:

  • Identify the new employer accounting requirements for public sector defined benefit and defined contribution plans.
  • Interpret the substantial changes to actuarial methods and assumptions used to determine the accounting numbers.
  • Calculate net pension liability (asset), pension expense, and deferred inflows and outflows of resources related to pensions and identify how they are displayed in the financial statements.
  • Distinguish the various roles of the key players in the context of employer management, plan administrators and external parties.
  • Apply the best practice solutions in single employer, agent multiple employer and cost-sharing multiple-employer plan audit engagements.
  • Prepare and audit the required employer pension note disclosures and RSI.
  • Determine various practice issues encountered while preparing or auditing the pension numbers and identify possible solutions.

Topics

  • GASB Statement No. 68 accounting and reporting by governmental employers
  • Best practices for auditing single and multiple employer plans
  • Possible practice issues and practical solutions
  • Pension note disclosures and RSI

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Society of Louisiana
Certified Public Accountants

2400 Veterans Memorial Blvd., Suite 500
Kenner, LA 70062-4739

504.464.1040
800.288.5272 Map/Directions


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