GASB: standards on postemployment benefit plans.GASB GASB Governmental Accounting Standards Board has issued Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, such as health care and other nonpension benefits provided as part of an employee's compensation for services. The standards apply to those postemployment benefit plans included as trust funds in the financial reports of plan sponsors or employers, and to stand-alone (jargon) stand-alone - Capable of operating without other programs, libraries, computers, hardware, networks, etc. Exactly what is absent is presumed to be obvious from context. "We only run Windows on stand-alone PCs because it's too dangerous to run it on networked ones." financial reports of other postemployment benefit plans established as trusts, when issued by the public employee retirement systems, or other governmental entities that administer To give an oath, as to administer the oath of office to the president at the inauguration. To direct the transactions of business or government. Immigration laws are administered largely by the Immigration and Naturalization Service. them. For more, visit www.gasb.org/news/nr051104 A.html. |
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