(Wie) Yusuf, Juita Elena; Musumeci, Thomas - In: Journal of Public Budgeting, Accounting & Financial … 24 (2012) 3, pp. 369-396
GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting...