Note Disclosures and RSI for Pensions and OPEB

Employers’ pension and other postemployment benefits (OPEB) disclosures are two of the most complex areas of financial statement disclosure in governmental generally accepted accounting principles (GAAP). While governments are still in the early years of financial reporting under the current pension rules, new OPEB rules are now becoming effective as well. This two-hour internet training will provide a comprehensive examination of all pension- and OPEB-related note disclosures and required supplementary information (RSI) that must be presented by governmental employers that provide these benefits to their employees. Employer disclosures for both defined benefit and defined contribution arrangements, whether or not administered through trusts, including those benefits provided through predominantly private-sector plans, will be discussed.
Interactive Internet training

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