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Keywords: state and local government pensions
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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
..., and interprets the historical development over the last 70 years of accounting standards for state and local government pension funds in the United States. Changing accounting standards, along with economic and social change, have led to consequences such as employers transforming their pension programs to avoid...