[CAFR-Contacts-News] Training Reminder- NASACT Webinar: Pension Acctg/Financial Reporting - March 6

[ROSS Kathryn * CFO]

A NASACT Training Webinar

Pension Accounting and Financial Reporting Standards: A Focus on Statement No. 68

Wednesday, March 6, 2013
11:00 AM - 1:00 PM
Last summer, the Governmental Accounting Standards Board (GASB) issued new accounting and financial reporting requirements for most pension plans and most governments that provide their employees with pension benefits. The two Statements-No. 67, Financial Reporting for Pension Plans, and No. 68, Accounting and Financial Reporting for Pensions-will result in significant changes in the information reported in state and local government financial statements about pension obligations.

This webcast will focus 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 plans, 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.

Date:



Wednesday, March 6, 2013

Time:



11:00 AM - 1:00 PM

Speakers:



Robert H. Attmore, Chair, GASB
Michelle Czerkawski, Project Manager, GASB


Location:



Mt. Mazama Conference Room
Department of Administrative Services
General Services Building (DAS East)
1225 Ferry St SE - Salem, OR

(Reminder - Parking passes are not available at the DAS East building; they should be obtained from the State Motor Pool.)


CPE:



Two credits

Cost:



Free (Hosted by CFO)

Register:



https://ilearn.oregon.gov/Kview/CustomCodeBehind/Base/Login/Login.aspx
(Keyword: NASACT)

Materials:



Materials will be emailed to registered participants before the webinar. Participants should print a copy of the materials to bring with them.



Kathryn Ross, CPA
Manager, Statewide Accounting & Reporting Services
Chief Financial Office
Department of Administrative Services
155 Cottage Street NE, U-50
Salem, OR 97301
Phone:  (503) 373-0265
Fax:  (503) 378-3514
http://oregon.gov/DAS/CFO/SARS<http://oregon.gov/DAS/SCD/SARS>

Data Classification: Level 1 - Published

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