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Text of GASB Implementation Guide for Statement 68: Accounting and Financial Reporting for Governmental Pensions
Governmental Accounting Standards Board [GASB]
[Guidance Overview] Jan. 31, 2014 210 pages. Excerpt: "This Implementation Guide is intended to serve as a reference and an instructional tool. It is designed to help readers in applying the provisions of Statement No. 68, Accounting and Financial Reporting for Pensions, which was approved in June 2012.... The questions and answers are based on constituent responses to the Preliminary Views and the Exposure Draft that led to the Statement, Board deliberations, technical inquiries arising since the issuance of the Statement, and insight by both the GASB staff and the guide's advisory committee." MORE >> |
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