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OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans

Description

This webcast will address accounting and auditing considerations of OPEB from the employer’s perspective and understanding of how OPEB differs from pensions. There will be a special emphasis on and considerations for nontrusted plans.

Learning Objectives
  • Learn accounting treatment for OPEB when it is versus when it is not administered through a trust
  • Understand significant inputs and assumptions to OPEB elements
  • Discover auditing considerations from the employer auditor’s perspective, with an emphasis on audit evidence for nontrusted plans.
Provider
AICPA
Course Level
Intermediate
CPE Field of Study
Accounting (Governmental)
1.0
Auditing (Governmental)
1.0
Who Should Attend

Auditors of state and local governments that offer OPEB

Prerequisites

Understanding pension standards and/or new OPEB standards

Location
Online
Event Information
When
Jun 13, 2018
11:00 am - 1:00 pm EST
Location
Online
Total CPE Credits
2.0
Format
Webinar

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$99.00

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$129.00
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OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans


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