'Net pension liability' diaporamas de présentation

GASB Update

GASB Update. April 8, 2014. GASB Pronouncement Update. Agenda. Statement No. 65, Items Previously Recorded as Assets and Liabilities Statement No. 67, Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25

974 views • 72 slides

GASB UPDATE

817 views • 66 slides

GASB 67 & 68 Disclosures

905 views • 54 slides

National State Auditors Association 33 rd Annual Conference

National State Auditors Association 33 rd Annual Conference. GASB Update. Robert H. Attmore, Chairman Governmental Accounting Standards Board June 15, 2011.

506 views • 37 slides

FCERA 2010 Retirement Board Retreat

FCERA 2010 Retirement Board Retreat. October 20, 2010 Paul Angelo, FSA Andy Yeung, ASA The Segal Company, San Francisco. 5104107v1. Outline of Discussion. High level review of FCERA Funding Policy Based on established practices and written policy documents

364 views • 36 slides

Pensions and Other Postretirement Benefits

Pensions and Other Postretirement Benefits. Chapter 17. Nature of Pension Plans. Defined Contribution Pension Plans. Plan Characteristics. Employer deposits an agreed-upon amount into an employee-directed investment fund. Employee bears all risk of pension fund performance.

361 views • 21 slides

Presented to House Appropriations Committee

424 views • 20 slides

NASACT Middle Management Conference

NASACT Middle Management Conference. GASB Update April 9, 2014 Lealan Miller, Partner. Hot Button Issues. Pension implementation 2-a-7-like investment pools Financial reporting model reexamination FAF policy on GASB scope Jurisdiction. Pension Implementation.

161 views • 0 slides