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Accounting for Compensated Absences

March 19, 2024
Online Only
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GASB’s guidance on compensated absences provides a unified recognition and measurement model for all types of compensated absences. Join us for an informative webinar as we examine the various types of leave organizations provide to their employees and how these obligations are properly accounted for, reported, and disclosed.
 

Learning Objectives


Upon completion of this program, participants will be able to: 
  • Identify when an organization should recognize a liability for various types of leave.
  • Recall what information is necessary to measure a compensated absence liability and how to obtain or, if necessary, estimate that information.
  • Explain how to measure a compensated absence liability.
  • Describe how to prepare the required financial statement disclosures for compensated absences.
For details to help you have a smooth implementation, read our related article, Preparing for GASB's Compensated Absences Changes – Statement 101.

Presenters

Angie Dunlap, Greg Miller