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GASB Pension Standards Overview  

CATEGORY: Accounting & Auditing
COURSE ID: CPPENO, VERSION 2.00
(442)
Online & Mobile
11 CPE Credits
Level: Advanced

State and local governments use pension and other postemployment benefits to sweeten the deal and attract qualified staff that might wander off to the private sector. Unfortunately, the guarantees of long-term pension benefits are creating significant financial burdens for these governmental entities. As the GASB presses forward to disclose the financial status of public retirement systems, elected officials must analyze the real financial impact on other programs and services. This program outlines the basic GASB accounting and reporting framework to communicate accountability for state and local Public Employees' Retirement Systems (PERS). It examines the new GASB statements on pensions and other retirement benefits released over the past few years (Statements 67 and 68, and then 74 and 75) and why the GASB addressed the topic of post-employment benefits in two phases.

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