Implied subsidy must be recognized for PEMHCA (CalPERS medical) benefits in GASB 45 accounting.
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White Paper on implementing GASB 68 for California local governments published by CCMA
The 2015 PEPRA Compensation limits are $117,020 and $140,424, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).
Topics include CalPERS changes and GASB 68, 73, 74, and 75
Bartel Associates invited to present comments at Government Accounting Standards Board public hearing
Bartel Associates submitted a comment letter to the Governmental Accounting Standards Board on their Exposure Drafts of new Statements on accounting for OPEB benefits.
New accounting standards requiring recognition of unfunded OPEB and pension liabilities released as Exposure Drafts.
GASB 45 Liabilities for retiree medical benefits from large community-rated plans like CalPERS to increase 3/31/2015 per new actuarial standards.
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