Pennsylvania Association of School Business Officials
Developing educational leaders in school operations

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Tick Tock Goes the GASB45 Clock
Available OnlineMay 2008, mini webcast recording/session handout
You may have already had a GASB 45 valuation completed, or you may not have even started yet. Either way, you will soon have to tell the world about your other postemployment benefit (OPEB) liability as new accounting standards effective for most schools on July 1, 2008 will require changes to the accounting treatment of post employment benefits other than pensions. This webcast provides an update on the upcoming requirements and a case study review of the process. Learn about: A brief overview of high-level requirements of GASB 45; The roles of the Business Manager, District staff, actuary, TPA, auditor and solicitor; Choices the Business Manager will need to make; What must be disclosed on the District’s financials and how to disclose; Implications for collective bargaining contracts and how to use information from the valuation process for strategic management purposes
PASBO Members $50.00 / Non-Members $75.00
$75.00