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AICPA Governmental and Not-for-Profit Training Program 2014


Coordinating Assembly of the Pension Puzzle: Multiple-Employer Plan Issues (Repeated in Session 43)


Oct 21, 2014 10:30am ‐ Oct 21, 2014 12:10pm

Standard: $29.00

Description

The new GASB standards on pensions will require significant coordination between the plans and the participating employers. This session will:

  • Explore the necessary coordination and interaction of these groups
  • Discuss the most significant challenges to implementing the new pension standards, implementation progress of governments to date, and the potential implications to auditor opinions on financial statements of employer governments unable to obtain sufficient audit assurance on the pension amounts

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