- Credits: 1
- Format: Scheduled Webinar
- Field of Study: Auditing/Accounting
- Author/Speaker: Michael Morgan
| Course ID: | Advanced Preparation: | Experience Level: |
|---|---|---|
| MM-340.LW | None | Overview |
| Published Date: | Program Prerequisites: | Other Course Formats: |
| © Jan 2021 | Basic Understanding of Accountancy | Self-Study | Video | Audio | OnDemand Webinar |
COURSE DESCRIPTION
Understanding and applying the concepts presented in GASB 75 to 88 one must first become familiar with it. During this course, we will discuss the main objectives of GASB No. 75 post-employment benefits other than pensions (OPEB) and the standards to which it establishes.
We will discuss in detail the recognition and disclosure requirements for employers with payables to defined benefit OPEB plans administrated through trust and address circumstances in which a nonemployer entity provides financial support for OPEB of employees of another entity.
Who Should Attend:
- All Certified Public Accountants (CPAs)
