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Webcast: GASB Statement No. 68 Audit and Accounting Workshop (WBCL4GA68116)
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10/13/2016
When: 10/13/2016
12:00 PM until 4:00 PM
Where: Webcast
AICPA
1137355:AE8449DC1DFEB65DEB9110F8E40D9906
United States
Presenter: Bruce A. Shepard, CPA, MBA


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Acronym WBCL4GA68116
CPE 4 hours
Vendor AICPA
Category
Accounting & Auditing
Level Intermediate
Yellow Book Yes
Prerequisite Prior experience with governmental accounting and reporting
Who should attend Auditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions and teams. Auditors responsible for pension audits and staff responsible for financial reporting related to pensions.
Members $159
CPA Non-Members $199

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

GASB Statement No. 68 changes the playing field for government organizations. Learn about the landmark pension accounting changes and how they change the accounting and financial reporting of pension benefits. Practical examples illustrate the new accounting requirements and more extensive note disclosures along with required supplementary information.

Objectives

When you complete this course you will be able to:

  • Recall new accounting requirements for single employer, agent multiple-employer, and cost-sharing multiple-employer plans.
  • Identify the substantial changes to methods and assumptions used to determine actuarial information.
  • Recall how net pension liability (asset), pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions are calculated and derived.
  • Recognize the role of management specialists, auditor specialists, and service organizations, and the related audit implications.
  • Distinguish the responsibilities of plan management, the plan’s auditor, employer management, and the employer’s auditor in the context of audits of government employers.
  • Audit pension plan disclosures.

Topics

  • GASB Statement No. 68 accounting by governmental employers
  • Pension plan disclosures

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