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Keywords: GASB 68
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Journal Articles
Accounting Horizons (2014) 28 (3): 421–454.
Published: 01 September 2014
.../municipal public employee defined benefit pension plans. GASB 68, the focus of this paper, requires state/municipal governments to calculate and report a net pension liability based on a single discount rate that combines the rate of return on funded plan assets with a low-risk index rate on the unfunded...