PPT-GASB 68, 73 & 75 Pensions & OPEB

October 2018 BAR Sabra Sand and Grace Jimenez Basis GASB 68 covers all retirement plans through DRS PERS 12 and 3 TRS 12 and 3 Measurement date is one year behind GASB 73 covers TIAACREFF supplemental portion. Professor Jonathan Barry Forman. University of Oklahoma College of Law. for. Public Funds Summit East . Newport, Rhode Island. July 20, . 2015. 1. Tontines. Investment vehicles that combine features of an annuity & a lottery. Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. Agenda. Provide a brief overview of GASB Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions”. Governmental Fund Types. Fund Balance Categories. Discuss Implementation in Iowa School Districts. 2016. General environment. Individual DB schemes in difficulties and changes to benefits and contributions are common.. Most closed to new entrants, many closed to future service.. DC Schemes – fundamental issue is contribution levels.. Present,. and Future. The views expressed in this presentation are those of the GASB Chairman, Vice Chairman, and Director. Official positions of the GASB on accounting matters are determined only after extensive due process and deliberation.. Sheralin Klinthong, Associate Director SFSR, CO. Liezl Sangalang, Senior Audit Manager, KPMG LLP. Karla Farrington-Weddle, KPMG LLP. Learning Objectives . Assess the financial statement impact of GASB No. 68 to CSU . Greg Gaskins, Sharon Edmundson. July 18, 2017. Issues of the LGC - 2017. Pension . and OPEB . Liabilities. DAAC . and “The Solvency Fund. ”. The . LGC “Unit Letter Process” and debt . approval. Spring Conference. GASB. Update. May 5, 2016. Summary of New GASB’s. GASB 72 – Fair Value Measurement and Application. GASB 74/75 - OPEB Plan Accounting and Employer Accounting and Reporting for OPEB. Ethics . and a lot of other stuff!. September 2015. Office of the State Controller. State of . Maine presents . Governmental . Update. Agenda. GASB update . Pensions . The pratfalls and pitfalls of implementation. A Governmental Audit Quality Center Web Event. May 17, 2017 1:00PM – 3:00PM ET. Administrative Notes. Please ensure your pop-up blocker is disabled.. Note the interactive toolbar at the bottom of your screen. . February 2018. GASB Update 2018. About the Presenter. Brian J. Hemmerle, CPA, CFE. Henry Horne, Senior Manager, Governmental Services. Graduated from the University of Arizona. Certified Public Accountant and Certified Fraud Examiner. 99. WASBO . Spring Conference . 2018. Derek Sliter, School Finance Consultant. DPI School Financial Services Team. May 18, 2018. AN INTRODUCTION TO OPEB. :. What is OPEB?. Other Postemployment Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. GASB 43 and 45, Fund 73, Act 99. WASBO . Spring Conference 2016. Gene Fornecker, School Finance Auditor. Wisconsin Department of Public Instruction . What is OPEB?. Other Postemployment Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. the New SBITA Accounting Standard. Discussion Points. GASB 96 Defined. Why Change?. Why is the reporting for SBITAs Changing?. There is . limited guidance . currently available for Subscription-Based Information Technology Arrangements, which has led to various ways of .