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  Preconference: The New Pension Accounting

Status: Frozen
Total items: 1
Date: 06/01/2013 thru 06/01/2013
Early Registration Deadline: 06/01/2013
Late Registration Deadline: 06/01/2013

Training Information:

In 2012, the Government Accounting Standars Board (GASB) fundamentally changed how state and local governments must account for the cost of pension benefits. As a result, virtually all employer governments, even those that participate in sate-wide-cost-sharing plans, will have to report a pension liability. Furthermore, there will no longer be any connection between the amount an employer ought to be contributing to the pension plan each year and the amount recognized as a pension expense in the employer's financial statements. This session, which assumes no background on pensions, will provide participants with a clear understanding of how pension accounting is about to change and the likely impact of that change. It also will explore what employers need to do to ensure that benefits are adequately funded now that accounting for pensions has been divorced from funding.

Class Registration 08:30 AM   



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Government Finance Officers Association of the United States and Canada
203 N. LaSalle Street - Suite 2700 | Chicago, IL 60601-1210 | Phone: (312) 977-9700 - Fax: (312) 977-4806

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