GASB’s Pension Accounting and Financial Reporting Standards: A Focus on Statement No. 68 This webcast will on the key changes in employer accounting and financial reporting that will result from implementation of Statement No. 68. Topics to be discussed include the following: Revisions to requirements for measurement of liabilities for pension obligations, including changes to the determination of the discount rate. New requirements for the measurement of pension expense and deferred outflows of resources and deferred inflows of resources related to pensions. The impact of the new requirements on information reported by governments participating in cost-sharing multiple-employer including the determination of the portion of the net pension liability to be recognized by cost-sharing employers. The effect of special funding situations on employer reporting. Specific attention will be provided on the impact of the financial reporting implications on governments participating in cost-sharing multiple-employer plans (e.g., local governments, school districts, etc.) Join Robert H. Attmore, Chair, GASB, and Michelle Czerkawski, Project Manager, GASB, for this informative two-hour training session. At the conclusion of the presentation, you will be provided an opportunity to ask questions live. Date: Wednesday, March 6, 2013 Time: 1- 3 p.m. Registration will at 12:30 p.m. – Location: Room 104 in the State Capitol Bldg. Cost: Free if attending the webinar hosted by OMES CPE: 2.0 CPE credits will be awarded upon completion of the webinar RSVP: To Susan Perry at with your name, agency name and number, phone number and e-mail address. Please specify the March 6 webinar. ************ OFMA Lost and Found If you left a ladies jacket at the Dec. 6 OFMA meeting, please contact Suzen Rodesney at (405) ************
GASB’s Pension Accounting and Financial Reporting Standards: A Focus on Statement No. 68 This webcast will on the key changes in employer accounting and financial reporting that will result from implementation of Statement No. 68. Topics to be discussed include the following: Revisions to requirements for measurement of liabilities for pension obligations, including changes to the determination of the discount rate. New requirements for the measurement of pension expense and deferred outflows of resources and deferred inflows of resources related to pensions. The impact of the new requirements on information reported by governments participating in cost-sharing multiple-employer including the determination of the portion of the net pension liability to be recognized by cost-sharing employers. The effect of special funding situations on employer reporting. Specific attention will be provided on the impact of the financial reporting implications on governments participating in cost-sharing multiple-employer plans (e.g., local governments, school districts, etc.) Join Robert H. Attmore, Chair, GASB, and Michelle Czerkawski, Project Manager, GASB, for this informative two-hour training session. At the conclusion of the presentation, you will be provided an opportunity to ask questions live. Date: Wednesday, March 6, 2013 Time: 1- 3 p.m. – Registration will at 12:30 p.m. Location: Room 104 in the State Capitol Bldg. Cost: Free if attending the webinar hosted by OMES CPE: 2.0 CPE credits will be awarded upon completion of the webinar RSVP: To Susan Perry at with your name, agency name and number, phone number and e-mail address. Please specify the March 6 webinar. ************ OFMA Lost and Found If you left a ladies jacket at the Dec. 6 OFMA meeting, please contact Suzen Rodesney at (405) ************