"New accounting rules for public pension plans in the United States are set to take effect beginning in 2014. Successful implementation of the new rules will require an understanding of a variety of technical concepts regarding the various newly required calculations. This article explores the relationship between the actuarial valuation date, the measurement date, and the reporting date -- critical dates that should be strategically determined in the early planning stages of implementation of GASB 67 and 68."  MORE >>