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23WC-1211: Government OPEB Accounting and Financial Reporting (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Wednesday, February 28, 2024
10:00am - 1:30pm Central Time
4 CPE (4 technical)

This course will provide an update on GASB New OPEB Standards regarding accounting and financial reporting. Key GASB Statements for OPEB, including GASB No. 74 (Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans) and No. 75 (Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions), will be reviewed. During the course, participants will gain an understanding of new OPEB standards (GASB Statements No. 74, 75 and 92) and compare them to prior standards for historical context. Class exercises will review a city's ACFR and actuarial valuation and the financial reporting of Net OPEB Liability and related note disclosures.

Major subjects

  • Accounting and financial reporting for total and net OPEB liability
  • Key GASB statements for OPEB
  • Determining measurement date
  • Using alternative measurement method for the total OPEB liability
  • Defined benefit and defined contribution OPEB plans
  • Actuarial valuation of total and net OPEB liability

Learning objective(s)

  • Determine accounting and financial reporting for state and local governmental OPEBpPlans (Post-Employment Benefits Other Than Pensions)
  • Recognize and review the net OPEB liability in a city's Annual Comprehensive Financial Report (ACFR)
  • Identify and review the actuarial valuation for total OPEB liability

Who should take this program?

Governmental accountants and financial professionals

Fees

Our records indicate you are a nonmember. If you register, you will be charged $209.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $159.00
checkmark Standard Nonmember Fee $209.00

More program information

Location Online
Area
of study
Government
Field(s)
of study
Auditing - Technical (2.0)
Accounting - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Prerequisites Prereq. An understanding of governmental accounting and financial reporting
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.