Accounting and Financial Reporting

Accounting for Pension and Other Postemployment Benefits

e-Learning Course

October 28, 2021

1-5 p.m. ET

October 29, 2021

1-5 p.m. ET


  • Field of Study: Accounting (Governmental)
  • Credits: 8.00
  • Prerequisite: Experience preparing/auditing financial statements for state or local governments offering pensions
Details:


Learning 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
  • Understand the appropriate accounting and financial reporting for employers in each type of arrangement
  • Describe the basic elements of an actuarial valuation
  • Identify the five major sections of a PERS CAFR and the contents of each
  • Determine the appropriate measure of cost for termination benefits
Field of Study: Accounting (governmental)
Credits: 8
Level: Advanced
Prerequisite: Experience preparing or auditing financial statements for state or local governments that offer pension or other postemployment benefits (OPEB) to employees, or financial statements of pension or OPEB plans.

Details:
October 28, 2021 - 1:00 pm to 5:00 pm ET
October 29, 2021 - 1:00 pm to 5:00 pm ET

 

Member Price: $280.00
Non-member Price: $560.00

Who Will Benefit: CFO/Finance Director, Controller, Accountant, Auditor

Learning 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;
  • Understand the appropriate accounting and financial reporting for employers in each type of arrangement;
  • Describe the basic elements of an actuarial valuation; 
  • Identify the five major sections of a PERS comprehensive annual financial report and the contents of each; and
  • Determine the appropriate measure of cost for termination benefits.

  • Member Price: $280.00
  • Non-member Price: $560.00
Register