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Governmental Accounting and Auditing Update Conference 2017


GAE1722 - OPEB Part I: Accounting


Aug 8, 2017 10:45am ‐ Aug 8, 2017 12:00pm

Standard: $49.00

Description

Part 1 focuses on the accounting aspects of GASB 75, Accounting and Financial Reporting for Post- Employment Benefits Other Than Pensions, with an emphasis on how the OPEB standard differs from pension related requirements including the underlying substance of OPEB transactions and actuarial related considerations. It includes specific examples of journal entries needed to convert governmental budget basis numbers to a GAAP basis in the government-wide and proprietary statements.

Objectives include:

  • Understanding substantive differences between pensions and OPEB
  • How governments can prepare for a smooth implementation
  • Understanding the actuarial valuation

Speaker(s):

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