OSCPA's GASB 101, Compensated Absenses: A Deeper Dive - Self-Study
Available Until
2.00 Credits
Member Price $100
Non-Member Price $130
Overview
GASB Statement No. 101 has significantly broadened the definition of compensated absences that governments must accrue, sometimes resulting substantially higher liabilities within their financial statements. This session will discuss both the technical requirements for estimating the liability as well as practical aspects of explaining the changes and preparing to record these liabilities. The standard is effective for years ending December 31, 2024, and later so there is no time to lose.
Please note that this course was originally recorded on 05/02/2025 and must be completed prior to 04/30/2026 for credit.
Leader(s):
Leader Bios
Christopher Pembrook, Shareholder, Crawford & Associates, PC
Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.
Non-Member Price $130
Member Price $100