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 CAFR and the contents of each
- Determine the appropriate measure of cost for termination benefits
Field of Study: Accounting (governmental)
Credits: 8
Level: Advanced
Prerequisite: Experience preparing or auditing financial statements for state or local governments that offer postemployment benefits, or experience preparing financial statements for a public employee retirement system.
Details:
October 28, 2021 - 1:00 pm to 5:00 pm ET
October 29, 2021 - 1:00 pm to 5:00 pm ET
Member Price: $280.00
Non-member Price: $560.00