The Other Shoe Falls: Implementing the GASB's New Guidance on OPEB

CPE Credits: 
1.5
Session Time: 
Monday, May 22, 2017 - 2:40pm to 3:55pm
Room: 
Four Seasons ballroom 2/3
Speakers: 
Moderator/Speaker
Assistant Finance Officer
City of Raleigh, NC
Speaker
Director of Actuarial Services
ICMA-RC
Speaker
Director
FirstSouthwest
Speaker
Chief Financial Officer
City of Carrollton
Field of Study: 
Accounting – Governmental
Description: 

Financial statement preparers and auditors are still recovering from the implementation of the Governmental Accounting Standards Board's (GASB) most recent pension standards. Now those same preparers and auditors face the additional challenge of complying with the GASB’s new standards on other post-employment benefits (OPEB). While the GASB’s new guidance on OPEB is closely patterned on its pension guidance, there are some important differences. Moreover, practical differences between pensions and OPEB create special implementation challenges. This session will review the GASB’s new OPEB standards, placing special emphasis on what sets that guidance apart from the GASB’s earlier guidance on pensions and how to address the implementation challenges posed by the new standards.

Agenda: 
Slides: 
Calendar Appointment: