Description

The FASB simplification effort recently resulted in changes to financial reporting for stable value investments.

Objectives:
- Interpret the structure and mechanics behind stable value investments in order to best apply ASU 2015-7 and 2015-12.
- Categorize the various types of fully benefit responsive investment contracts utilized, and the investment vehicles commonly available to plans.
- Evaluate ASU 2015-7 and ASU 2015-12 as it relates to stable value investments

Speaker(s):

• Kristin Daniels, CPA, Certified Internal Auditor, Principal, Galliard Capital Management, Inc.
• Carmen Rangel, CPA, Director of Stable Value Operations, Galliard Capital Management
• Deborah L. Smith, CPA, Partner, Grant Thornton LLP