by Glenn Cheney

Norwalk, Conn. -- State and municipal governments are bracing for a fiscal shock as the Governmental Accounting Standards Board proposes that they account for and report the annual cost and outstanding obligations of post-employment benefits not covered under the board's statement on pension funding.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access