Error loading player: No playable sources found

Player size: small large

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

Related Products

Thumbnail for Tax Impact on Government

Tax Impact on Government

The session will focus on the state tax impact and implications of the new federal tax law…

Thumbnail for Lightening Round of Recently Issued GASB Guidance (Repeat of GAE1808)

Lightening Round of Recently Issued GASB Guidance (Repeat of GAE1808)

This course will provide an executive overview of a variety of GASB Statements that have been issued…

Thumbnail for Data Analytics

We explore the use of data analytics that can be used to perform various audit procedures including elements of risk assessments, tests of controls, substantive procedures, or concluding audit procedures…

Thumbnail for Ethics - A New Standard

Ethics - A New Standard

Analysis of the proposed AICPA independence interpretation on SLG affiliates – entities related to the audit client where independence may be required. The session contrasts the requirements of exposure draft revising the interpretation to the current independence interpretation…

This site uses cookies to store information on your computer. Some are essential to make our site work, others help us improve, the user experience. By using the site, you consent to the placement of these cookies. Visit our Privacy Center to learn more.