GAQC web event archive-GASB 75 OPEB
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GAQC web event archive-GASB 75 OPEB

Jul 22, 2021 · 2 hour 11 min watch

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This Governmental Audit Quality Center (GAQC) archived Web event titled, OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans, held on October 10, 2017, addresses accounting and auditing considerations of other postemployment benefits (OPEB) from the employer's perspective and will help you understand how OPEB requirements differ from the Governmental Accounting Standards Board (GASB) requirements for pensions. It also provides a special emphasis on considerations for nontrusted plans (i.e., OPEB not administered through a qualifying trust) since nontrusted plans occur much more frequently in the OPEB arena than in the pension arena. Specific topics discussed include:


  • The differences in accounting treatment when OPEB is administered through a trust versus when it is not administered through a trust;


  • The significant inputs and assumptions to OPEB elements; and


  • Auditing considerations from the employer auditor's perspective with an emphasis on audit evidence relevant to nontrusted plans.

Download the GAQC-web-event-archive-GASB-75-OPEB

File name: gasbopeb75.pdf

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