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Government: Big changes to pension plans

April 22, 2015

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GASB’s standards on financial reporting for pensions could have a significant effect on government organizations. Daniel Clark and Brian Mosier from Clark Schaefer Hackett provide an overview of GASB 68, along with insights and potential solutions to a few of the issues related to the adoption process.
Learning Objectives:

•    Identify the key accounting and reporting provisions of the pension standard
•    Describe certain implementation issues facing financial managers
•    Discuss the important decisions that must be made by employers in adopting the standards
•    Understand the issues facing employers in cost-sharing and agent multiple-employer plans and the recommendations to resolve those issues

Use in conjunction with the webinar recording.

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