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Sponsored by Lorman Education
Only registered attendee will receive continuing education credit.
Product ID: 405815
 
Credit & Course Provided by:

GASB 73, 74, and 75 Statement Overview

Live Webinar
July 31, 2019
1:00 pm ET (12 pm CT, 11 am MT, 10 am PT)
1 hour 30 minutes
Live Webinar$99Register Now
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Are you up to date on the latest GASB Standards?

Governments commonly offer retiree health care and other benefits to their employees, usually referred to as OPEB benefits. This promise of future benefits often creates a significant liability to governments that is now recognized on their financial statements under new GASB standards. This topic will help financial statement preparers, users and auditors understand the basic requirements of these new accounting standards. It will also help you understand some important modifications to the pension plan reporting standards to help them conform with the OPEB accounting and reporting. Understanding OPEB benefit accounting is essential to evaluate the financial condition of governments that offer these benefits, and this topic will offer the tools to help make such evaluation.

Learning Objectives

• You will be able to recognize the requirements of GASB 73.

• You will be able to identify financial reporting for OPEB plans.

• You will be able to review financial reporting for governmental employers that offer OPEB benefits.

• You will be able to discuss why GASB 68 needed to be amended by GASB 73.

Registration

Live Webinar$99Register Now
Can't Attend?   Audio & Reference Manual$99Add to Cart