PPT-Reporting Pensions Under GASB 68

672014 1 KASBO Spring 2014 672014 KASBO Spring 2014 2 672014 KASBO Spring 2014 3 Pension debt Authority GASB Statement 68 Accounting and Financial Reporting for Pensions GASB 68 Implementation Guide. Workshop. by Helen Y. Painter, CPA. October 16, 2013. Nature Coast Chapter of the . FGFOA. 1. Effective Dates – September 30. 2013. Statement 60 – Service Concession Arrangements. Statement 61 – Reporting Entity. 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. Threat to USS Pensions. Why?. USS calculate that the fund is in deficit. Calculation to be released end of 2014. Deficit. expected to be in region of £7.5 billion. Threat to USS Pensions. Deficit. ?. Richard Sultana. Employer Liaison Officer. Agenda. Introduction. What is the appeal process. Internal Dispute Resolution . P. rocedure. Key points of the . IDRP. Stages of the . IDRP. Case studies. Where to find more information . 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.. Ethics for Government. May 10, 2017. Presented by Eric Berman . Hosted . by . State . of Maine . Department of Administrative and Financial Services . Office of the State Controller . Governmental Update. GASB 68 Reporting as Compared to 2015 Actuarial Valuation. 2015 Year One. First Year for implementing GASB 68 on our financial statements.. First Year of reporting the Bay County Retirement System (BCERS) as its stand alone financial statements.. Jon Forman. Alfred P. . Murrah. Professor of Law. University of Oklahoma College of Law. for the. Chapman Law Review. Symposium . on Business Tax Reform: Emerging Issues in the Taxation of U.S. Entities. Presenters:. Shelley Johnson. Foster & Foster. System Actuary for LASERS and TRSL. Artie Fillastre. LASERS. Chief Financial Officer. . Afillastre@lasersonline.org. Charlene Wilson. TRSL. Chief Financial Office. Presenters:. Shelley Johnson. Foster & Foster. System Actuary for LASERS and TRSL. Artie Fillastre. LASERS. Chief Financial Officer. . Afillastre@lasersonline.org. Charlene Wilson. TRSL. Chief Financial Office. 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. the. LeRoy . Collins Institute. Carol S. . Weissert. Director of Institute. Professor of Political . Science. Florida State University. October . 9, 2013. LeRoy Collins Institute. The mission of the LeRoy Collins Institute is to perpetuate the leadership of Governor LeRoy Collins by developing and promoting bold, visionary public policy that will empower and uplift Floridians for generations to come. . October 2018 BAR. Sabra Sand and Grace Jimenez. Basis . GASB 68. covers all retirement plans through DRS. PERS 1,2 and 3. TRS 1,2, and 3. Measurement date is one year behind. GASB 73. covers TIAA-CREFF supplemental portion. 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 .