OPEBs a Top Priority

Shields, Yvetfe
March 2006
Bond Buyer;3/31/2006, Vol. 355 Issue 32351, p1
Trade Publication
The article focuses on the need of local and state governments in the U.S. to evaluate their responsibilities under current labor contracts and state law in relation to other post-employment benefits. The evaluation was needed because states vary its calculation and disclosure of the benefit. It must supposed to follow the Governmental Accounting Standards Board's Reporting Rule No. 45, requiring governments to shift from accounting for that liability on a pay-as-you-go basis to a long-term accrued basis.


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