Get an update on GASB New OPEB Standards regarding Accounting & Auditing and financial reporting. Understand the OPEB Standards and compare with prior standards for historical context.
Work through exercises to review a city's CAFR and actuarial valuation and another class exercise to review the financial reporting of Net OPEB Liability and related note disclosures. The New OPEB Standards are GASB Statements Nos. 74, 75 and 85.