22PENSION AND OPEB PLAN FINANCIAL STATEMENTS
- Introduction
- GASB 67 Requirements for Pension Plan Accounting and Financial Reporting
- GASB Statement No. 67 (GASBS 67), Accounting and Financial Reporting for Pensions— An Amendment of GASB Statement No. 25
- Types of Defined Benefit Pension Plans
- Number of Pension Plans
- Financial Statements
- Statement of Changes in Fiduciary Net Position
- Notes to Financial Statements
- Disclosures Specific to Single-Employer and Cost-Sharing Pension Plans
- Required Supplementary Information
- Notes to the Required Schedules
- Measurement of the Net Pension Liability
- Total Pension Liability
- Defined Contribution Pension Plans
- Effective Date and Transition
- GASBS 74 Requirements for OPEB Plans
- Types of OPEB and OPEB Plans
- Types of Defined Benefit OPEB Plans
- Agent Multiemployer Defined Benefit OPEB Plan
- Cost-Sharing Multiemployer Defined Benefit OPEB Plan
- Defined Benefit OPEB Plans That Are Administered through Trusts
- Financial Statements
- Statement of Fiduciary Net Position
- Receivables
- Investments
- Liabilities
- Fiduciary Net Position
- Statement of Changes in Fiduciary Net Position
- Investment Income
- Investment Expense
- Deductions
- Net Increase (Decrease) in Fiduciary Net Position
- Notes to Financial Statements
- Required Supplementary Information
- Single-Employer and Cost-Sharing OPEB Plans
- Agent OPEB Plans
- Notes to the Required Schedules
- Measurement of the Net OPEB Liability
- Total OPEB Liability
- Timing and Frequency of Actuarial ...
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