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Government Pension Accounting and Financial Reporting (4152991D)
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"With the implementation of the new GASB pension standards GASB Statement No. 67, Financial Reporting for Pension Plans, and Statement No. 68, Accounting and Financial Reporting for Pensions, and Statement of No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date significant accounting and financial reporting requirements remain. Review the new standards and keep current on recent developments, including expanded disclosure requirements; determining and accounting f

4/26/2016
When: 4/26/2016
9:30 AM - 5:00 PM
Where: Webcast/Webinar
Presenter: Gary M. Caporicci, CPA, CGFM, CFF
Contact: April Deneault
801-834-6634


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With the implementation of the new GASB pension standards GASB Statement No. 67, Financial Reporting for Pension Plans, and Statement No. 68, Accounting and Financial Reporting for Pensions, and Statement of No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date significant accounting and financial reporting requirements remain. Review the new standards and keep current on recent developments, including expanded disclosure requirements; determining and accounting for pension liability; actuarial valuation requirements; and more.



Objectives:

  Identify new pension standards.
    Recognize requirements, including valuation and measurement dates.
    Identify disclosure requirements for the Notes to Financial Statements and Required Supplementary Information (RSI).
    Determine the general approach to pension accounting and auditing.
    Determine how to account for and display the net pension liability in the financial statements.



     

Major Subjects:


    New pension standards: GASB Statements Nos. 67, 68 and 71
    Retirement system annual reports, and state and local government financial statements, notes and supplementary information.
    Financial accounting and reporting of pension plans for government agencies
    Elements in pension financial statements
    Expanded disclosure requirements
    Published financial statements of pension plans and state and local government agencies
    Actuarial valuation requirements
    Auditing requirements for pension plans
    Pre-implementation Pro-forma Financial Statements

 
   

Designed For:

Finance staff of state and local governments; finance professionals responsible for employee pension benefits; and internal and external auditors of retirement plans.

Prerequisite:  None

Advanced Prep:  None

Speaker:   Gary M. Caporicci, CPA, CGFM, CFF

Vendor: CalCPA

Field of Study:  Governmental A&A

Level:   Overview

CPE Credit: 8 Hours

Acronym:    GPFR

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

 Gary M. Caporicci, CPA, CGFM, CFF, is a senior partner and co-founder of Caporicci ; Larson, Inc. Certified Public Accountants, a subsidiary of MarcumLLP. Mr. Caporicci has over 30 years of audit and management experience and is responsible for the Firm's Auditing and Accounting practice. Mr. Caporicci has extensive experience and knowledge in auditing and consulting for many government agencies. He has authored many audit and accounting courses and has been a frequent speaker and lecturer at many professional organizations. He is a Core Adjunct Professor at National University teaching government accounting, auditing and other upper division and graduate courses. In 2006, Mr. Caporicci was awarded Instructor of the Year for California CPA Education Foundation. He participated as a member of the Governmental Accounting Standards Board (GASB) Task Force on Deposits and Investment Risks Disclosure (GASB No.40) and is a member of the Governing Council of the California Society of CPAs. In 2010, Mr. Caporicci was awarded The Conference Volunteer of the Year for California CPA Education Foundation.  Mr. Caporicci has written AICPA Accounting and Audit Guides for government and construction. In addition he has authored and instructed many governmental seminars and conferences.  Mr. Caporicci's was Chair of the California Committee on Municipal Accounting , Chair of the California Governmental Accounting and Auditing Committee and Chair and speaker of CalCPA's Governmental Accounting and Auditing Conference.  He is also a member of the CalCPA Council and National Reviewer for the Government Finance Officers Association.

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