NASACT - The National Association of State Auditors, Comptrollers and Treasures
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NASACT - The National Association of State Auditors, Comptrollers and Treasures
   
 
 
March 2013 Webinar > Audio Conferences / Webinars


GASB's Pension Accounting and Financial Reporting Standards: A Focus on Statement No. 68

A NASACT Training Webinar
Wednesday, March 6, 2013
2:00 - 3:50 Eastern Time

OVERVIEW

A Training Webinar

The National Association of State Auditors, Comptrollers and Treasurers (NASACT), in conjunction with the Association of Government Accountants and the Association of Local Government Auditors, is pleased to announce the latest in its series of events addressing timely issues in government auditing and financial management.

Last summer, the Governmental Accounting Standards Board (GASB) issued new accounting and financial reporting requirements for most pension plans and most governments that provide their employees with pension benefits. The two Statements - No. 67, Financial Reporting for Pension Plans, and No. 68, Accounting and Financial Reporting for Pensions - will result in significant changes in the information reported in state and local government financial statements about pension obligations.

This webcast will focus on the key changes in employer accounting and financial reporting that will result from implementation of Statement No. 68. Topics to be discussed include the following:

  • Revisions to requirements for measurement of liabilities for pension obligations, including changes to the determination of the discount rate.
  • New requirements for the measurement of pension expense and deferred outflows of resources and deferred inflows of resources related to pensions.
  • The impact of the new requirements on information reported by governments participating in cost-sharing multiple-employer plans, including the determination of the portion of the net pension liability to be recognized by cost-sharing employers.
  • The effect of special funding situations on employer reporting.

Specific attention will be provided on the impact of the financial reporting implications on governments participating in cost-sharing multiple-employer plans (e.g., local governments, school districts, etc.)

Join Robert H. Attmore, Chair, GASB, and Michelle Czerkawski, Project Manager, GASB, for this informative two-hour training session. At the conclusion of the presentation, you will be provided an opportunity to ask questions live.

Date: Wednesday, March 6, 2013
   
Time: 2:00 - 3:50 p.m. Eastern
   
Speakers:

Robert H. Attmore, Chair, GASB
Michelle Czerkawski, Project Manager, GASB

   
CPE: Two credits
   
Cost: $299.00 per group (unlimited attendance); $50 per person;
     

Agenda:

2:00 - 2:05

Welcoming Remarks - Kinney Poynter, Executive Director, National Association of State Auditors, Comptrollers and Treasurers

 

2:05 - 2:15

Introductory Remarks and Overview of New Pension Standards

Robert H. Attmore, Chair, GASB

 

2:15 - 3:25

GASB No. 68 - Accounting and Financial Reporting Requirements

Michelle Czerkawski, Project Manager, GASB

 

3:25 - 3:45

Live Q&A - moderated by Kinney Poynter

 

3:45 - 3:50

Wrap-up - Kinney Poynter

Register: Register HERE

Instructions and Materials:

An email will be sent Monday, March 4, by 4:30 p.m. Eastern to all who have registered for this conference with the instructions on how to join the webinar and a link to the materials. Please note the instructional email will be sent only to the email address attached to the registration.

Learning Objectives:

Following this webinar, attendees will be able to:

  • Understand and apply the new accounting and financial requirements contained in GASB Statement No. 68
  • Identify and apply the new requirements pertaining to cost-sharing multiple-employer plans
  • Identify the effect of special funding situations on employer reporting

Delivery Method:

Group-Live (for group settings) or Group-Internet Based (for individuals)

Level of Knowledge:

Overview

 

Field of Study Accounting - Governmental

Advanced Preparation:

All government officials and employees are encouraged to attend. No prerequisites are required. No advance preparation is necessary.

The National Association of State Auditors, Comptrollers and Treasurers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417 or by visiting the website www.nasba.org.

Additional Information:

Program Content: Kinney Poynter, kpoynter@nasact.org, (859) 276-1147
Registration or CPE: Pat Hackney, phackney@nasact.org, (859) 276-1147
Technical Support or Logistics: Adrian Puryear, apuryear@nasact.org, (859) 276-1147


MATERIALS


Speaker Bio:
   
Robert H. Attmore, Chair, GASB Bio  
Michelle Czerkawski, Project Manager, GASB Bio  

Presentation:
   
Robert H. Attmore, Chair, GASB PPT PDF
Michelle Czerkawski, Project Manager, GASB
(Registered as a Groups)   (Registered as an Individual)
CPE Request Form   CPE Request Form
Evaluation Form   Evaluation Form
Sign-In Sheet   Sign-In Sheet

 

 
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