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GASB 68 Pension Accounting


In 2012 GASB issued Statement No. 67 for pension plans and No. 68 for employers providing pension benefits. This webinar will explore the change in actuarial methods and assumptions, deferral and amortization periods for changes in benefits and assumptions or differences between actual and expected performance as well as discuss the new reporting requirements related to pension liabilities and related disclosures. The speaker will also discuss the potential impacts of these changes on funding requirements, budgets and rate recovery and highlight some of the issues to be considered by management in advance of implementation.


o    Instructor: Jodi Dobson, Manager, Energy and Utilities Group, Baker Tilly

APPA member   $89.00

Nonmember        $179.00


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