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Empl Benefits J. 2003 Mar;28(1):3-7.

GASB proposes new standards for financial reporting of postemployment benefits by state and local governments.

Abstract

GASB has proposed new standards that will affect the way in which governments report postemployment health care benefits in audited external financial statements, resulting in more complete and transparent reporting by employers and plans and more relevant and useful information for the users of governmental financial reports. This article provides an overview of current financial reporting standards and practice, the financial reporting objectives of the project, the proposed measurement approach, noteworthy specific proposals, and the projected timetable for completion of the project and implementation of the new standards.

PMID:
12645236
[PubMed - indexed for MEDLINE]
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