Government Pension Accounting and Financial Reporting 2024

Wednesday, January 08, 2025

Webcast or Webinar, Online

11:00AM - 2:30 PM (opens at 10:30AM) EST

4Credits

Registration is Open

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$159.00 Regular Price

Non-Members

$209.00 Regular Price

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Course Type: Webcast

Course Code: 24/2126453

Level: Intermediate

Vendor: California CPA Education Foundation

Field of Study: Auditing, Accounting

Overview:

This course will update your understanding of GASB's new pension standards (GASB statements Nos. 67, 68, 71, 73, 78, 82, 85 and 92) for accounting and financial reporting and compare them to prior standards. In-class exercises will review financial reporting of Total and Net Pension Liabilities and related note disclosures.

Objectives:

• Determine accounting and financial reporting for state and local government pension plans • Recognize financial reporting of pensions in a city's Annual Comprehensive Financial Report (ACFR) and Notes to the Financial Statements • Identify actuarial valuation for Total Pension Plan Liability and the resulting Net Pension Liability

Major Topics:

• Accounting and financial reporting for Net Pension Liabilities • Effect of the Measurement Date • New pension standards by Governmental Accounting Standards Board (GASB) • Generally Accepted Accounting Principles (GAAP) for government • Defined Benefit and Defined Contribution Pension Plans • Review and compare data and statistics for CalPERS in 2020 and 2021

Government Pension Accounting and Financial Reporting 2024

Registration is Open

CPE PowerPass Users

Overview:

Objectives:

Major Topics:

Major Topics:

Designed For:

Prerequisites: