Literaturnachweis - Detailanzeige
Autor/inn/en | Alioto, Nicholas C. A.; Dickson, Roger J. |
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Titel | Other Postemployment Benefits: Coming Soon to Your Financial Statements. |
Quelle | In: School Business Affairs, 68 (2002) 9, S.27-31 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0036-651X |
Schlagwörter | Accounting; Elementary Secondary Education; Retirement Benefits; School Business Officials; School Districts |
Abstract | Describes Governmental Accounting Standards Boards' (GASB) proposed new standards addressing the recognition, measurement, and reporting of other postemployment benefits (excluding pension benefits), the most common of which are health-care benefits. Includes a lengthy table of tentative GASB decisions on other postemployment benefits. Suggests that school business officials should begin planning for new standards. (PKP) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |