Download or read book Accounting for Employee Pension Obligations in Government Financial Statements written by Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Committee and published by . This book was released on 1988 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Financial Reporting for Pension Plans of Governmental Units public Employee Retirement Systems written by National Council on Governmental Accounting and published by . This book was released on 1980 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Employee Pension Obligations in Government Financial Statements written by Joint Task Force of the Canadian Institute of Actuaries and of the Public Sector Accounting and Auditing Committee of the Canadian Institute of Chartered Accountants and published by . This book was released on 1987 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1994 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Guide to Implementation of GASB Statements 25 26 and 27 on Pension Reporting and Disclosure by State and Local Government Plans and Employers written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1997 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Employee Pension Obligations in Governmental Financial Statements written by and published by . This book was released on 1988 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Pensions by Employers written by Terry J. Mortimer and published by . This book was released on 1980 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book FASB s Proposed Standard on employer s Accounting for Defined Benefit Pension and Other Post retirement Plans written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2009 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Consolidated Financial Statements of the United States Government written by and published by . This book was released on 1976 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Guide to Implementation of Statement 87 on Employers Accounting for Pensions written by Joan Lordi Amble and published by . This book was released on 1986 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Consolidated Financial Statements of the United States Government written by and published by . This book was released on 1975 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Report of the United States Government written by and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Debt Equivalence of Unfunded Government Pension Obligations written by K. K. Raman and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Governmental Accounting Standards Board (GASB, 1987, p. 12) has identified bond investors as a primary user group of government financial reports and is currently active in setting standards for pension accounting and reporting (GASB, 1986, 1988; lves, 1988). However, relatively little is known about the information content of government pension data for bond pricing. In this study, we employ seasoned bond prices for a national sample of cities to investigate whether the market ( 1) is cognizant of unfunded pension obligations, (2) appears to distinguish between accumulated and projected benefits, and (3) treats pension liabilities as equivalent to general obligation debt. Our results suggest that unfunded pension obligations are only partially impounded in bond prices; a dollar of pension debt appears to have a smaller incremental effect on yield-to-maturity than a dollar of bonded debt. The implications for the GASB are discussed.

Download or read book Pension Plan Bookkeeping Methods written by United States. Congress. Senate. Committee on Finance. Subcommittee on Private Pension Plans and Employee Fringe Benefits and published by . This book was released on 1978 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Analysis of Additional Issues Related to Employers Accounting for Pensions and Other Postemployment Benefits written by and published by . This book was released on 1983 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Analysis of Issues Related to Accounting and Reporting for Employee Benefit Plans written by Financial Accounting Standards Board and published by . This book was released on 1975 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Governmental Accounting Auditing and Financial Reporting written by Government Finance Officers Association and published by . This book was released on 1994 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: