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OD: Understanding the Issues Created by GASB’s New Pension Standard

Recorded on: Tuesday, November 13, 2012 1:00 PM EDT

Overview

The Governmental Accounting Standards Board (GASB) has approved a new pension standard, No. 68, “Accounting and Financial Reporting for Pensions,” that will affect every public institution with employees in defined benefit pension plans.
 
Whether a public institution is part of a state’s multiple employer plan, single employer plan, agent plan, or offers their own employer plan, statement 68 requirements will likely accelerate pension expense and liability recognition.
 
The practical issues created by this new requirement require analysis and preparation now.Institutions will need to understand measurement, disclosures, allocations, and deferrals.Business officers will need to prepare for conversations with auditors, actuaries, plan administrators, underwriters, rating agencies, trustees, and other stakeholders.

What You Will Learn

NACUBO’s initial webcast on this topic features higher education preparers and auditors. Attend this important program to learn:
  • An understanding of accounting and reporting requirements
  • What the audit challenges are
  • How to approach estimating your institution’s proportionate liability
  • The nuances of GASB’s measurement approach
  • What conversations and action steps are occurring at the AICPA
  • How states and plan administrators are preparing

Meet the Presenters

  • Mary Case, partner, Moss Adams
  • Tom Ewing, controller,Ohio State University
  • Dale Hinrichs, associate vice president for finance and controller, Miami University, Ohio
  • Jim Lanzarotta, partner Moss Adams

Who Should Participate?

  • Chief Business Officers
  • Accountants
  • Controllers
  • Budget Directors
  • Auditors
  • Vice Presidents of Finance

Course Information

  • Length: 100 minutes

Fees

Member Site Reg - Understanding the Issues Created by GASB’s New Pension Standard: $189.00
Non-Member Site Reg - Understanding the Issues Created by GASB’s New Pension Standard: $219.00

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CPE Information

NACUBO 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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.