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Governmental Accounting and Auditing Update Conference 2018

GAE1809 - OPEB - The Time is Now! (Repeated in GAE1815)

Aug 13, 2018 12:20pm ‐ Aug 13, 2018 1:35pm

Standard: $49.00


GASB Statement No. 75 is effective for fiscal years beginning after June 15, 2017. This session will provide a discussion of implementation issues surrounding the accounting and auditing for other postemployment benefits (OPEB) that you need to be aware of in this year of implementation. 

We will discuss:

1. How the accounting for OPEB differs from pensions
2. The appropriate treatment for OPEB when it is administered through a trust, versus when it is not administered through a trust
3. The role of the actuary and related audit issues
4. Auditing considerations from the employer auditor's perspective

After this session attendees will be able to:

-Identify appropriate accounting treatment for OPEB. 
-Analyze the audit implications of OPEB and how it differs from pensions.


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