Governmental Pensions: Prepare for a Changing Landscape


GASB Statement No. 68 changed the playing field for governmental organizations. Learn about the landmark pension accounting changes and how they change the accounting and financial reporting of pension benefits. Explore all the GASB statements that make up the governmental pension reporting framework, including GASB Statement Nos. 67, 68, 71, 73, 78 and 82. Practical examples illustrate the new accounting requirements and more extensive note disclosures along with required supplementary information.

Learning Objectives
  • Recall accounting requirements for single employer, agent multiple employer and cost-sharing multiple-employer plans
  • Identify the substantial changes to methods and assumptions used to determine actuarial information
  • Recall how net pension liability (asset), pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions are calculated and derived
  • Recognize the role of management specialists, auditor specialists, and service organizations, and the related audit implications
  • Distinguish the responsibilities of plan management, the plan’s auditor, employer management, and the employer’s auditor in the context of audits of government employers
  • Audit pension plan disclosures
Major Topics
  • GASB Statement No. 68 accounting by state and local governmental employers
  • An overview of GASB Statement No. 67 accounting by a pension employee retirement systems (PERS)
  • A discussion of subsequent amendments to GASB Statement No. 68
  • Pension plan disclosures
  • Governmental employer pension disclosures
Course Level
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Accounting (Governmental)
Auditing (Governmental)
Who Should Attend
Accounting and finance professionals

Prior experience with governmental accounting and reporting

Online Course
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Jan 30, 2019
9:00 am - 1:00 pm
Total CPE Credits


$ (% off)


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Governmental Pensions: Prepare for a Changing Landscape

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