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The GASBís Pension Standards: Considerations for Cost-Sharing Plans, Participating Employers

Type: Audio Webcast
Date: October 16, 2014
Time: 01:00 PM - 03:00 PM ET
Recommended CPE Credit: 2
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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:

  • Plans best practices to ensure employers are provided sufficient, appropriate evidence to support their financial statement amounts and disclosures
  • Issues surrounding implementation and audit concerns, including the potential for modified opinions
  • AICPA guidance in this area

Learning Objectives
After attending this event, participants will:

  • Understand the accounting standards relating to cost-sharing plans, both for the plan and employer;
  • Be aware of best practices for plans to ensure that employers are provided sufficient, appropriate evidence to support their financial statement amounts and disclosures;
  • Gain a knowledge of issues surrounding implementation and audit concerns, including the potential for modified opinions
  • Be aware of specific AICPA guidance in this area

Who should attend this event?
Governmental Preparers involved in cost-sharing plans and their auditors

Field of Study: Accounting Governmental/Auditing Governmental
Level: Intermediate
Prerequisite: General understanding of the new GASB pension standards (67 and 68).

Group Viewing Option
Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Select the Group Viewing product #WBC14156G below and enter the number of attendees in the quantity box.

Number of
Attendees
Price Per Attendee
Member
Price Per Attendee
Non-Member
1 $99 $124
2-4 $91 $114
5-9 $85 $106
10-19 $79 $99
20-200 $73 $91

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.

Individual CPE
October 16, 2014
Audio Webcast ,
Product# WBC14206I
Availability: Online Access
Live Webcast
Regular:$124.00
AICPA Member:$99.00
Your Price:$124.00
Group CPE
October 16, 2014
Audio Webcast
Product# WBC14206G
Availability: Online Access
Live Webcast
Regular:$124.00
AICPA Member:$99.00
Your Price:$124.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.