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Transparency of gasb 67 & 68, the demise of defined benefit pension plans
Oleh:
Hall, Steven D.
Jenis:
Article from Proceeding
Dalam koleksi:
American Society of Business and Behavioral Sciences (ASBBS) Proceedings: Feb 2014; Vol. 21 (1)
,
page 1-7.
Fulltext:
30 - ASBBS 2014 - p329.pdf
(245.46KB)
Isi artikel
Governmental Accounting Standards Board (GASB) has instituted some of the most strict measurement and disclosure requirements for the entities under their authority. This comes at a time when governmental entities have suffered a great recession and have had accounting rules that were not transparent.
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