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ArtikelTransparency 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 artikelGovernmental 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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