Contributions to cost-sharing pension, OPEB plans

California CPA, March-April, 2005

The Governmental Accounting Standards Board has published a staff Technical Bulletin clarifying the application of requirements regarding accounting for employers' contractually required contributions to cost-sharing pension and OPEB plans.

For more, visit www.gasb.org.

COPYRIGHT 2005 California Society of Certified Public Accountants
COPYRIGHT 2008 Gale, Cengage Learning

 

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