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,
Principal,
Galliard Capital Management, Inc.
- Carmen
Rangel,
CPA,
Director of Stable Value Operations,
Galliard Capital Management
- Deborah
Smith,
CPA,
Partner,
Grant Thornton LLP
