TITLE

GASB Issues GASB Statement No. 50, Pension Disclosures

AUTHOR(S)
Loyd, D. Scot; Crawford, Michael A.
PUB. DATE
July 2007
SOURCE
Governmental GAAP Update Service;7/15/2007, Vol. 7 Issue 13, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the implementation of Governmental Accounting Standards Board (GASB) Statement No. 50, Pension Disclosures (GASB-50 in the U.S. GASB-50 was implemented to enhance accountability related to pension plans and obligations, to provide consistency in other post-employment benefits (OPEB) disclosures, and to improve decision for financial information to financial statement users. In addition, it amended the disclosure requirements of GASB Statements No. 25 and No. 27.
ACCESSION #
31220912

 

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