36 Postemployment PPTs View free & download

Postemployment Support Services PowerPoint PPT Presentation

Postemployment Support Services - Each participant must be informed of the availability of transitional services, ... Each participant must be informed prior to case closure. Transitional ...

Each participant must be informed of the availability of transitional services, ... Each participant must be informed prior to case closure. Transitional ...

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Other Postemployment Benefits Financial Accounting Webcast PowerPoint PPT Presentation

Other Postemployment Benefits Financial Accounting Webcast - Make sure the volume on Media Site live is turned up (volume button located ... Given those parameters, we make the following assumptions: ...

Make sure the volume on Media Site live is turned up (volume button located ... Given those parameters, we make the following assumptions: ...

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GASB Statement No' 45 Accounting and Financial Reporting by Employers for Other Postemployment Benef PowerPoint PPT Presentation

GASB Statement No' 45 Accounting and Financial Reporting by Employers for Other Postemployment Benef - County of Riverside Office of the Auditor-Controller ... Most governments expense each year on a Pay-as-you-go approach (i.e., retiree ...

County of Riverside Office of the Auditor-Controller ... Most governments expense each year on a Pay-as-you-go approach (i.e., retiree ...

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Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions GASB PowerPoint PPT Presentation

Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions GASB - Accounting and Financial Reporting by Employers for Post-employment Benefits ... Actuary measures the liability. Assumptions. Rate of medical premium cost increase ...

Accounting and Financial Reporting by Employers for Post-employment Benefits ... Actuary measures the liability. Assumptions. Rate of medical premium cost increase ...

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Technical Update Presented by Chris Ray Partner - KPMG LLP KPMG LLP PowerPoint PPT Presentation

Technical Update Presented by Chris Ray Partner - KPMG LLP KPMG LLP - Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions ... (including computer software) Elements Concept Statement ...

Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions ... (including computer software) Elements Concept Statement ...

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NCPERS and Health Care: Promoting Secure Retirement PowerPoint PPT Presentation

NCPERS and Health Care: Promoting Secure Retirement - Postemployment Health Care Benefits ... 2003 Portman-Cardin bill ... H.R. 2177, Healthcare Enhancement for Local Public Safety (HELPS) Retirees bill. ...

Postemployment Health Care Benefits ... 2003 Portman-Cardin bill ... H.R. 2177, Healthcare Enhancement for Local Public Safety (HELPS) Retirees bill. ...

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The American Institute of Certified Public Accountants PowerPoint PPT Presentation

The American Institute of Certified Public Accountants - Critical, timely work that benefits society ... Vacation leave. Postemployment benefits ... Alaska Office of the Legislative Auditor $82,900 95,700 ...

Critical, timely work that benefits society ... Vacation leave. Postemployment benefits ... Alaska Office of the Legislative Auditor $82,900 95,700 ...

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Postemployment Benefits - Retirement benefits depend on management of plan assets and are not defined ... Amount needed at retirement is the present value of the $19,950 annuity payments ...

Retirement benefits depend on management of plan assets and are not defined ... Amount needed at retirement is the present value of the $19,950 annuity payments ...

GASB 43 and 45 Accounting for Other Postemployment Benefits OPEBs - On-going Net OPEB Obligation: Amount recognized at transition (if any), PLUS ... Typically, grades down over a period of years. Salary increases (where applicable) ...

On-going Net OPEB Obligation: Amount recognized at transition (if any), PLUS ... Typically, grades down over a period of years. Salary increases (where applicable) ...

OTHER POSTEMPLOYMENT BENEFITS OPEB - ... 43 applies to financial reports prepared by health insurance or other OPEB plans ... Annual OPEB Cost. 6. INCENTIVE FOR COMPLIANCE ...

... 43 applies to financial reports prepared by health insurance or other OPEB plans ... Annual OPEB Cost. 6. INCENTIVE FOR COMPLIANCE ...

Oregon Public Employees - Oregon Public Employees' Benefit Board. Other Postemployment Benefits (OPEB) ... Retiree Discounts (PUD) 2. Oregon PEBB. July 1, 2006 OPEB Valuation ...

Oregon Public Employees' Benefit Board. Other Postemployment Benefits (OPEB) ... Retiree Discounts (PUD) 2. Oregon PEBB. July 1, 2006 OPEB Valuation ...

Office of the Legislative Auditor State of Minnesota PowerPoint PPT Presentation

Office of the Legislative Auditor State of Minnesota - St. Paul Teachers' Retirement Fund is at risk for serious funding problems ... The St. Paul Teachers' Retirement Fund at risk of serious funding problems. 12 ...

St. Paul Teachers' Retirement Fund is at risk for serious funding problems ... The St. Paul Teachers' Retirement Fund at risk of serious funding problems. 12 ...

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HIGHLIGHTS OF CHAPTER 13: Current Liabilities PowerPoint PPT Presentation

HIGHLIGHTS OF CHAPTER 13: Current Liabilities - Obligation settled by transfer or use of cash, goods or services ... Guarantee & warranty costs. Expense (product) warranty. Sales warranty contract ...

Obligation settled by transfer or use of cash, goods or services ... Guarantee & warranty costs. Expense (product) warranty. Sales warranty contract ...

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Governmental Accounting and Auditing Update PowerPoint PPT Presentation

Governmental Accounting and Auditing Update - Sharon R. Russell, CPA. November 2006. OVERVIEW. GASB Update Statements 42-48 ... Does not submit application for grant or contributions ...

Sharon R. Russell, CPA. November 2006. OVERVIEW. GASB Update Statements 42-48 ... Does not submit application for grant or contributions ...

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The GAAP Year in Review PowerPoint PPT Presentation

The GAAP Year in Review - Must indicate amount in each ratings category. Effect of reset dates on interest risk disclosure ... Legal restrictions v. policies. Disclosures for derivatives ...

Must indicate amount in each ratings category. Effect of reset dates on interest risk disclosure ... Legal restrictions v. policies. Disclosures for derivatives ...

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Basic Financial Statements: Overview PowerPoint PPT Presentation

Basic Financial Statements: Overview - ... Capital Assets property, plant, & equipment used in general operation of government ... Golf courses. Maintenance operations. Airports. Utilities ...

... Capital Assets property, plant, & equipment used in general operation of government ... Golf courses. Maintenance operations. Airports. Utilities ...

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HIM 2200 - HIM 2200 Release of Information Release of Information Release of Information (ROI) is the process of disclosing patient-identifiable information from the health ...

HIM 2200 Release of Information Release of Information Release of Information (ROI) is the process of disclosing patient-identifiable information from the health ...

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The American Institute of Certified Public Accountants - Health insurance. Life insurance. Student loan repayments ... Virginia Office of the Auditor of Public Accounts $61,482 128,096 ...

Health insurance. Life insurance. Student loan repayments ... Virginia Office of the Auditor of Public Accounts $61,482 128,096 ...

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The American Institute of Certified Public Accountants - Data derived from the National Association of State Auditors, Comptrollers and Treasurers ... derived from the National Association of State Auditors, Comptrollers and ...

Data derived from the National Association of State Auditors, Comptrollers and Treasurers ... derived from the National Association of State Auditors, Comptrollers and ...

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The New CAFR PowerPoint PPT Presentation

The New CAFR - Title: Accounting Issues and Special Funds Author: Valued Gateway Client Last modified by: lcowburn Created Date: 3/24/2000 3:14:51 PM Document presentation format

Title: Accounting Issues and Special Funds Author: Valued Gateway Client Last modified by: lcowburn Created Date: 3/24/2000 3:14:51 PM Document presentation format

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The Latest from GFOA on Accounting and Budgeting PowerPoint PPT Presentation

The Latest from GFOA on Accounting and Budgeting - The Latest from GFOA on Accounting and Budgeting CSMFO Palm Springs, CA February 22, 2006

The Latest from GFOA on Accounting and Budgeting CSMFO Palm Springs, CA February 22, 2006

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The Financial Accounting Foundation Setting the Standard for Standards Setting PowerPoint PPT Presentation

The Financial Accounting Foundation Setting the Standard for Standards Setting - Director of Finance, Village of Schaumburg, Illinois. William H. Hansell ... Fair Share Campaign - $146,000. City and county governments. 27. NASACT's Role ...

Director of Finance, Village of Schaumburg, Illinois. William H. Hansell ... Fair Share Campaign - $146,000. City and county governments. 27. NASACT's Role ...

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Auditors - Report on internal controls may be separate or combined with report on financial statements Modifications of the Auditors Report Unqualified Opinions Shared ...

Report on internal controls may be separate or combined with report on financial statements Modifications of the Auditors Report Unqualified Opinions Shared ...

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Lecture 6: Accounting and Financial Condition PowerPoint PPT Presentation

Lecture 6: Accounting and Financial Condition - ASBO International, 2000. Dean Michael Mead. ... Measures the assets and liabilities at a given point in time (last day of the fiscal year) ...

ASBO International, 2000. Dean Michael Mead. ... Measures the assets and liabilities at a given point in time (last day of the fiscal year) ...

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Preparing 1st Interim Reports PowerPoint PPT Presentation

Preparing 1st Interim Reports - Local Educational Agencies (LEAs) follow procedures in California State Accounting Manual (CSAM) ... with special reporting requirements, e.g., Lottery ...

Local Educational Agencies (LEAs) follow procedures in California State Accounting Manual (CSAM) ... with special reporting requirements, e.g., Lottery ...

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Introduction to Governmental Accounting 2006Part II PowerPoint PPT Presentation

Introduction to Governmental Accounting 2006Part II - E. Barrett (Barry) Atwood, Sr., CPA. Robert J. Freeman, PhD, CPA ... does not allow for capital assets and long-term liabilities ... Long-term liabilities ...

E. Barrett (Barry) Atwood, Sr., CPA. Robert J. Freeman, PhD, CPA ... does not allow for capital assets and long-term liabilities ... Long-term liabilities ...

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GASB 43 and 45 OPEB James M' Williams Member of the Board Governmental Accounting Standards Board - Official positions of the GASB are determined only after extensive due ... Order information (Statements, Imple-mentation Guides, Technical Bulletins, etc. ...

Official positions of the GASB are determined only after extensive due ... Order information (Statements, Imple-mentation Guides, Technical Bulletins, etc. ...

Asset Impairment, Idle Assets, and Insurance Recoveries - Variable coupons with multiplier (for example, coupon varies by 125 percent of ... Range from superfund sites to brownfields. Issues to be addressed in the project ...

Variable coupons with multiplier (for example, coupon varies by 125 percent of ... Range from superfund sites to brownfields. Issues to be addressed in the project ...

Understanding the Corporate Annual Report: Nuts, Bolts, and a Few Loose Screws - Chapter 3 will cover: Statement of financial condition (balance sheet) ... Assumed to have unlimited useful life ... Mortgages. Obligations under leases ...

Chapter 3 will cover: Statement of financial condition (balance sheet) ... Assumed to have unlimited useful life ... Mortgages. Obligations under leases ...

Basic Information about GASB Statement 45 - What Do the ARC and the Net OPEB Obligation Tell Me as a Reader of the Financial ... The net OPEB obligation indicates whether since implementation of Statement 45 ...

What Do the ARC and the Net OPEB Obligation Tell Me as a Reader of the Financial ... The net OPEB obligation indicates whether since implementation of Statement 45 ...

GASB UPDATE Presented by Michelle Drew, CPA - Debt ratio to personal income or other relevant base (value of taxable property, etc) ... Accumulated resources to repay principal subtracted to arrive at net debt ...

Debt ratio to personal income or other relevant base (value of taxable property, etc) ... Accumulated resources to repay principal subtracted to arrive at net debt ...

Business Analysis using financial statements - ... is defined as the claim on the gap between assets and liabilities(residual claim) ... Insurance companies recognize revenues before the amount and timing of claims ...

... is defined as the claim on the gap between assets and liabilities(residual claim) ... Insurance companies recognize revenues before the amount and timing of claims ...

Fair Value Measurements Revisited Herschel Mann Texas Tech University - 1. Fair Value Measurements. Revisited. Herschel Mann. Texas Tech University. 2. FASB Statement 157 ... SFAS 157 applies under other accounting pronouncements ...

1. Fair Value Measurements. Revisited. Herschel Mann. Texas Tech University. 2. FASB Statement 157 ... SFAS 157 applies under other accounting pronouncements ...

Florida Government Finance Officers Association - Assets earmarked in some fashion in the employer's governmental or proprietary ... Accrual-Basis Illustration (Year 2 of Applying Statement 45) ...

Assets earmarked in some fashion in the employer's governmental or proprietary ... Accrual-Basis Illustration (Year 2 of Applying Statement 45) ...

CACUBO - Scope of the project Government receives proceeds in exchange for the rights ... Oversight and enforcement costs. Operation and maintenance of the remedy and ...

Scope of the project Government receives proceeds in exchange for the rights ... Oversight and enforcement costs. Operation and maintenance of the remedy and ...

Maryland GFOA - ... a blended (with current employees) premium often are not paying the actual ... Difference between the 'common' premium charged and the actual rate needed if ...

... a blended (with current employees) premium often are not paying the actual ... Difference between the 'common' premium charged and the actual rate needed if ...

Postemployment PowerPoint PPT Presentations