AAR2507. Government Plan Reporting

This session will provide attendees with an overview of financial reporting requirements for government pension plans. Attendees will learn about types of government pension plans and other post-employment benefits (OPEB) plans, the financial reporting requirements, and common reporting errors that may be encountered. Additionally, session participants will be presented with information regarding the types of required supplementary information for each pension plan.

Learning Objectives:

• Compare the types of government pension and other post-employment benefits (OPEB) plans and the key similarities and differences between each.
• Identify the financial reporting requirements for government pension and OPEB plans, and the common financial reporting errors encountered
• Determine the types of required supplementary information for each type of pension and OPEB plan and the sources for such information.