AAR2507. Government Plan Reporting

Overview of financial reporting requirements for government pension plans. 

Learning Objectives:

• Discuss the various type of government pension and OPEB plans and the key similarities and differences between each
• Identify the financial reporting requirements for government pension and OPEB plans, and common financial reporting errors encountered
• Identify the types of required supplementary information for each type of pension and OPEB plan and the sources for such information