Matches in DBpedia 2014 for { <http://dbpedia.org/resource/GASB_45> ?p ?o. }
Showing items 1 to 17 of
17
with 100 items per page.
- GASB_45 abstract "GASB 45, or GASB Statement 45, is an accounting and financial reporting provision requiring government employers to measure and report the liabilities associated with other (than pension) postemployment benefits (or OPEB). Reported OPEBs may include post-retirement medical, pharmacy, dental, vision, life, long-term disability and long-term care benefits that are not associated with a pension plan. Government employers required to comply with GASB 45 include all states, towns, education boards, water districts, mosquito districts, public schools and all other government entities that offer OPEB and report under GASB.GASB 45 was instigated by the Governmental Accounting Standards Board (GASB) in July 2004 because of the growing concern over the potential magnitude of government employer obligations for post-employment benefits. GASB 45 will:Recognize the cost of OPEB benefits in the period when services are received.Provide information about the actuarial liabilities for the promised benefits.Provide information useful in assessing potential demands on future cash flows.GASB 45 applies to the financial statements issued by government employers that offer OPEB and that are subject to GASB accounting standards. GASB 45 does not apply to private employers or trusts that are established in order to pre-fund OPEB benefits and for trusts that are used as conduits to pay OPEB benefits.".
- GASB_45 wikiPageExternalLink detail.php?id=42852.
- GASB_45 wikiPageExternalLink tips-small-employers-comply-gasb-45-2663301-1.html.
- GASB_45 wikiPageExternalLink gasb.org.
- GASB_45 wikiPageExternalLink articles.html.
- GASB_45 wikiPageID "12293370".
- GASB_45 wikiPageRevisionID "601772603".
- GASB_45 hasPhotoCollection GASB_45.
- GASB_45 subject Category:Auditing.
- GASB_45 subject Category:United_States_Generally_Accepted_Accounting_Principles.
- GASB_45 comment "GASB 45, or GASB Statement 45, is an accounting and financial reporting provision requiring government employers to measure and report the liabilities associated with other (than pension) postemployment benefits (or OPEB). Reported OPEBs may include post-retirement medical, pharmacy, dental, vision, life, long-term disability and long-term care benefits that are not associated with a pension plan.".
- GASB_45 label "GASB 45".
- GASB_45 sameAs m.02vz7_w.
- GASB_45 sameAs Q5512885.
- GASB_45 sameAs Q5512885.
- GASB_45 wasDerivedFrom GASB_45?oldid=601772603.
- GASB_45 isPrimaryTopicOf GASB_45.