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Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans?
Vermeer, Thomas E.; Styles, Alan K.; Patton, Terry K. - In: Journal of public budgeting, accounting & financial … 22 (2010) 4, pp. 511-542
Persistent link: https://www.econbiz.de/10009162252
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Reporting of general infrastructure assets under GASB statement No. 34
Vermeer, Thomas E.; Patton, Terry K.; Styles, Alan K. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 2, pp. 381-407
Persistent link: https://www.econbiz.de/10009267512
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Do local governments present required disclosures for defined benefit pension plans?
Vermeer, Thomas E.; Styles, Alan K.; Patton, Terry K. - In: Journal of accounting and public policy 31 (2012) 1, pp. 44-68
Persistent link: https://www.econbiz.de/10009500092
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Do local governments present required disclosures for defined benefit pension plans?
Vermeer, Thomas E.; Styles, Alan K.; Patton, Terry K. - In: Journal of accounting and public policy 31 (2012) 1, pp. 44-69
Persistent link: https://www.econbiz.de/10009821424