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Webcast: GASB 68 and 71: New Pension Standards (CAGNPS16)
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6/13/2016
When: 06/13/2016
10:30 AM until 2:00 PM
Where: Webcast
CALCPA
4162969B
United States
Presenter: Gary M. Caporicci, CPA, CGFM, CFF


Online registration is closed.
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AcronymCAGNPS16
CPE4 hours
VendorCalCPA
Category
Accounting & Auditing
LevelOverview
PrerequisiteNone
Adv PrepNone
Who should attend CPAs and finance professionals in public practice, state and local governments, and thoseresponsible for pension financial statements; internal and external auditors of government agencies.
Members$120
CPA Non-Members $188

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.

Description

This four-hour program is designed to present the Governmental Auditing Standards Board's new pension standards, which are effective for fiscal years beginning after June 15, 2014, and applicable to all state and local government agencies. We'll cover GASB No. 68, Accounting and Financial Reporting for Pensions; GASB No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date; an amendment of GASB Statement No. 68; GASB No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68 and Amendments to Certain Provisions of GASB Statements 67 and 68; GASB No. 78, Pensions Provided Through Certain Multiple-Employer Defined Benefit Pension Plans; and other updates and exposure drafts.

Materials are provided as an ebook.

Objectives

  • Identify new pension standards.
  • Recognize the accounting depth and financial reporting impact of the new pension standards.
  • Identify the accounting and financial reporting of significant accounts, including total pension liability, net pension liability, deferred outflows/inflows of resources, fiduciary net position and pension expense.

Topics

  • Accounting and financial reporting, including expanded Note Disclosures and Required Supplementary Information.
  • The actuary's role as to key dates and actuarial information.

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