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- W4243918320 abstract "This chapter describes the accounting and financial reporting for postemployment benefits including pensions and benefits other than pensions (OPEBs) by state and local governmental entities. It is based on the guidance contained in GASBS 27 and 45 and provides the details of the requirements for employers accounting for pension and OPEB costs. The chapter discusses pension benefits under GASBS 27, and describes how to apply the concepts under GASBS 45. It also talks about the calculation of the annual required contribution (ARC). The chapter explains the acceptable means of calculating annual pension costs and related assets and liabilities in accordance with GASBS 27 for single-employer and agent plans. It discusses how those financial statement amounts are recorded. The chapter describes the accounting and financial reporting requirements for governmental employers that participate in single-employer or agent multiemployer plans." @default.
- W4243918320 created "2022-05-12" @default.
- W4243918320 date "2015-01-23" @default.
- W4243918320 modified "2023-09-26" @default.
- W4243918320 title "Postemployment Benefits-Pension and Other" @default.
- W4243918320 doi "https://doi.org/10.1002/9781118979945.ch17" @default.
- W4243918320 hasPublicationYear "2015" @default.
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