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| Accounting | 1 |
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| Retirement Benefits | 1 |
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| State Government | 1 |
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| School Business Affairs | 1 |
Author
| Gauthier, Stephen | 1 |
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| Journal Articles | 1 |
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Gauthier, Stephen – School Business Affairs, 1994
The Governmental Accounting Standards Board has released three exposure drafts addressing the proper accounting and financial reporting for pensions. If approved, the new guidance would affect both pension plans and employers offering pension benefits to their employees. (Author)
Descriptors: Accounting, Budgeting, Government Employees, Retirement Benefits
