This presentation is the GASB 68 Reporting Requirements information session we offered to employers and their auditors. The video is broken into four parts that can be navigated by hovering your mouse over the right edge of the video. If you wish to view the video in its entirety, it will move seamlessly through all parts. The following topics are covered in each part.
Part 1: Welcome, introduction, background information
Part 2: Employer impact, terminology, accounting, ESS screens, GASB 68 calculator, GASB resource area of employer website, deferred inflows and outflows, pension expense
Part 3: Proportionate share, review of employer schedules, footnotes, required supplemental information
Part 4: Information provided by STRS Ohio, audit process & implications, resources