Accounting for Pensions and Other Postemployment Benefits

Training Type: 
Live Training
Course Status: 
Repeat Offering
Date and Time: 
Feb 3 2015 - 9:00am to 5:00pm  EST

Orlando, FL (Four Points Orlando Studio City)

5905 International Drive
Orlando , FL 32819
United States
+1 (800) 327-1366
Field of Study: 
Management Advisory Services
CPE Credits: 
Member Price: 
Non-Member Price: 
Assistant City Manager/CFO
City of Carrollton, Texas
Who Will Benefit: 

Finance professionals involved with pension benefits or other postemployment benefits (OPEB) from either an employer or plan perspective.

Program Description: 

The seminar is designed to equip participants with a solid working knowledge of accounting and financial reporting for both pensions and OPEB (i.e., postemployment benefits) It also offers practical guidance on how to prepare a comprehensive annual financial report (CAFR) for a public employee retirement system (PERS).

Seminar Objectives: 

Those who successfully complete the seminar should be able to:

  • Distinguish pension benefits from OPEB;
  • Distinguish postemployment benefits from termination benefits;
  • Identify each of the different types of pension and OPEB arrangements;
  • Determine the appropriate accounting and financial reporting for employers for each;
  • Describe the basic elements of an actuarial valuation; 
  • Identify the five major sections of a PERS CAFR and the contents of each; and
  • Determine the appropriate measure of cost for termination benefits.
Registration Form: