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GASB: Pensions Provided through Certain Multiple-Employer-Defined Benefit Pension Plans 2 Credits

Jun 27, 2023, 03:00 PM ET

GASB: Pensions Provided through Certain Multiple-Employer-Defined Benefit Pension Plans 2 Credits

  • Rating

    4.3

  • Reviewed on

    February, 2025

  • Subject Area

    Accounting (Govt.)

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Jun 27, 2023, 03:00 PM ET

Learning Objective

  • To discuss the latest information regarding pensions provided through certain multiple-employer defined benefit pension plans.
  • To review the overall guidance for pensions provided through certain multiple-employer defined benefit pension plans.
  • To know how to apply presentation rules and exceptions.
  • To review the recognition, measurement, and presentation constraints.
  • To look at disclosure and presentation requirements.
  • To write the appropriate Notes.
  • To know the unique disclosure and presentation requirements of pensions provided through certain multiple-employer defined benefit pension plans.
  • To review liquidity.
  • To analyze required note disclosures.

Course Overview

The GASB's (Government Accounting Standards Board) standard for accounting and financial reporting for pensions is discussed in this webinar.

This standard for pensions provided through certain multiple-employer defined benefit pension plans establishes requirements for recognition and measurement of pension expense, expenditures, and liabilities; note disclosures; and required supplementary information for pensions.

Key areas covered in this webinar:

  • Basic concepts, scope, and applicability of pensions provided through certain multiple-employer defined benefit pension plans.
  • Planning the approach: pensions provided through certain multiple-employer defined benefit pension plans.
  • Sizing up the impacts of pensions provided through certain multiple-employer defined benefit pension plans: questions you need to ask.
  • Specific rules and unique provisions of pensions are provided through certain multiple-employer defined benefit pension plans.
  • Disclosure and presentation requirements.
  • Notes to financial statements.

Join this CPE Accounting (Govt.) webinar, it outlines an easy-to-understand step-by-step procedure for pensions provided through certain multiple employer-defined benefit pension plans.

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Accounting (Govt.) for Certified Public Accountants (CPA-US) 2 CPE Approved
Accounting & Auditing (Govt.) for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting (Govt.) for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Eligible
Accounting & Auditing (Govt.) for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting & Auditing (Govt.) for Internal Audit Practitioner (IAP) 2 CPE Eligible
Accounting & Auditing (Govt.) for Certification in Risk Management Assurance (CRMA) 2 CPE Eligible
Yellow Book Professionals 2 CPE Eligible
Accounting & Auditing (Govt.) for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Accounting (Govt.) for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Eligible
Accounting (Govt.) for Maine Licensed Public Accountant (ME-LPA) 2 CPE Eligible
Accounting & Auditing (Govt.) for Certified Government Auditing Professional (CGAP) 2 CPE Eligible
License details Credits Status
Accounting (Govt.) for Certified Public Accountants (CPA-US) 2 CPE Approved
Accounting & Auditing (Govt.) for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting & Auditing (Govt.) for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting & Auditing (Govt.) for Internal Audit Practitioner (IAP) 2 CPE Eligible
Accounting & Auditing (Govt.) for Certification in Risk Management Assurance (CRMA) 2 CPE Eligible
Accounting & Auditing (Govt.) for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Accounting & Auditing (Govt.) for Certified Government Auditing Professional (CGAP) 2 CPE Eligible
Non-Core for Enrolled Actuaries 2 CE Eligible

Additional Information

Credits

2

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

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MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.

About Instructor

Elevate Your Career with Michel Morley's CPE Courses at myCPE

Michel Morley

Founder, Mike Morley

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Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

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How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

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A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars approved by NASBA and other regulatory bodies?

Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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AW

Andrew Wright, CPA (US)

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TS

Tyler Smith, CPA (US)

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