New York Localities Coming to Terms With GASB 45

Whalen, Robert
March 2006
Bond Buyer;3/8/2006, Vol. 355 Issue 32334, p44
Trade Publication
The article reports that local governments in New York as coming to terms with the effect of Governmental Accounting Standards Board (GASB) Reporting Rule 45 about other post-employment benefits (OPEB). Based on the GASB 45 standards, majority of public employers must account for OPEBs in the same manner they account for pensions.


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