Accounting

GASB OPEB Exposure Draft Comments

Bartel Associates submitted a comment letter to the Governmental Accounting Standards Board on their Exposure Drafts of new Statements on accounting for OPEB benefits.

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GASB Approves New OPEB and Pension Accounting Exposure Drafts

New accounting standards requiring recognition of unfunded OPEB and pension liabilities released as Exposure Drafts.

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New Actuarial Standards Will Increase OPEB Liabilities for PEMHCA Benefits

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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GASB Announces Drafts of New OPEB Accounting Standards

New accounting standards requiring recognition of unfunded OPEB liabilities will be released as Exposure Drafts in June 2014.

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Bartel Associates to speak at WR IPMA-HR Conference in San Francisco

A session on "Pension and Health Care - Building a New Bridge to Retirement" will be presented by John Bartel, Mary Beth Redding and Deanna Van Valer on Thursday May 1st at the Western Region IPMA-HR conference in San Francisco.

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GASB Publishes Implementation Guides to New Pension Accounting Standards

Details on the new pension accounting standards, GASB Statements 67 and 68, have been published by the GASB.

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GASB Posts Deferred Inflows and Outflows of Resources Article

The GASB has written a very helpful article for understanding Deferred Inflows and Outflows of resources.

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Recent Presentations by Bartel Associates

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