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Prior-Period Adjustment in Transitioning to GASB Statement No. 68 (PDF)
Gabriel, Roeder, Smith & Company Link to more items from this source
[Guidance Overview]
July 1, 2015
5 pages. "[GASB] Statement No. 68 became effective for employer fiscal years beginning after June 15, 2014 ... Incorporating the requirements of Statement No. 68 will be a significant change to pension accounting and reporting by state and local governments. The purpose of this memo is to assist governmental employers that sponsor or contribute to a pension plan by providing an overview of the prior-period adjustment necessary to transition their financial statements from Statement No. 27 to Statement No. 68."

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