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Keywords: other postemployment benefits (OPEB)
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Journal Articles
A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2019) 46 (1): 57–77.
Published: 01 June 2019
... recognized in the current period. In addition to pensions, the board had added a project on Other Postemployment Benefits (OPEB) to its technical agenda in February 1984. The issue had been discussed earlier, but it had been combined with the project on employers' accounting for pension plans...