Proposed new accounting standards for other post-employment benefits (OPEB) published Monday by GASB are expected to have a significant impact on state and local government financial statements. GASB’s work ... Read More
State and local government employers who participate in multiple-employer defined benefit pension plans—and the governments’ auditors—may have difficulty obtaining data required by GASB’s new pension standards to prepare employer ... Read More
The Governmental Accounting Standards Board (GASB) on Monday defined two approaches for measuring assets and liabilities, which officials said will guide the standard-setting organization in establishing accounting and financial ... Read More
The implementation of a pension accounting standard for state and local governments is still on schedule, after the Governmental Accounting Standards Board (GASB) last week decided not to delay ... Read More
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