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 with financial statements for governments that offer postemployment benefits
Details:

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

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
  • Determine the appropriate measure of cost for termination benefits.

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