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GAE1809

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

Date

August 13, 2018

$49

Standard Price

This product is also available as part of the following products:

Thumbnail for Governmental Accounting and Auditing Update Conference 2018

Governmental Accounting and Auditing Update Conference 2018

This includes sessions from the conference: Governmental Accounting and Auditing Update Conference 2018

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.

Speaker

Corey Arvizu, CPA

Partner, Heinfeld, Meech & Co.

General

State and Local

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