The Governmental Accounting Standards Board (GASB) pension standards for plans are effective for the first time for June 30, 2014, year-ends. The first effective date for governmental employers is June 30, 2015, year-ends. Please note: There likely will be numerous implementation issues, specifically pertaining to multiple-employer plans. If accounting professionals are not fully prepared, some of these issues could lead to modified audit opinions. This Governmental Audit Quality Center (GAQC) webcast is intended to provide key information to financial statement preparers (both plans and employers), as well as their auditors, on the issues related to cost-sharing multiple employer plans. Participants in this part of the GAQC pensions series will learn about:
After attending this event, participants will:
Who should attend this event?
Governmental Preparers involved in cost-sharing plans and their auditors
Field of Study: Accounting Governmental/Auditing Governmental
Prerequisite: General understanding of the new GASB pension standards (67 and 68).
Group Viewing Option
Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast. In addition, a second email, a “firm access” URL email, will be sent to the purchaser immediately after completing the registration. The second email will help facilitate the issuance of the CPE certificate.