Members: $15 - Nonmembers: $20Funding the Cost of Pension Benefits - focuses on how employers fund the cost of pension benefitsThe New Pension Accounting - explains how employers account for the cost of pension benefits in
their financial statements using the new pension accountingHow Pension Accounting Has Changed - covers how the new pension accounting changes traditional
pension accountingPension Funding Policy - discusses the importance of a sound employer funding
policy for pensions and the essential characteristics of such a policyInterpreting Pension Information - offers practical advice on how to evaluate
whether a given pension arrangement is being adequately funded
An Elected Official’s Guide:
The New Pension Accounting
written by Stephen J. Gauthier
Recently, the Governmental Accounting Standards Board (GASB) issued a new standard that fundamentally
changes how state and local governments account for the cost of pension benefits in their financial statements.
The GFOA’s new publication An Elected Official’s Guide: The New Pension Accounting uses a simple question-and-answer format to explain the “new pension accounting” in a way that is designed to be easily understandable
even for those with little, if any, experience or background in accounting and financial reporting for pensions.
The booklet is organized into six parts:
Pensions in the Public Sector - reviews the principal types of pension arrangements encountered in
the public sector
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Price: $ 20.00
Members: $45 - Nonmembers: $70introduction and overview,financial structure, policy and process,financial summaries,capital and debt,departmental information, anddocument-wide criteria.
Building a Better Budget Document (second edition)
In Building a Better Budget Document (second edition),
the GFOA has assembled more than 250 exemplary
budgetary examples taken directly from budget documents submitted to GFOA’s Distinguished Budget
Presentation Awards Program. The book’s aim is
for governments to use this information to continue
improving their budget documents through more
effective policy, financial, operations, and communication
The types of governments represented include: municipalities, counties, states, special districts, school districts, pension plans, and colleges and universities.
The book is organized into six sections that reflect the structure
of the 27 rating criteria used to evaluate actual budgets
submitted to GFOA’s Distinguished Budget Presentation
Each of the book’s 27 chapters begins by:
stating the criterion,listing the related questions that program participants must answer (the “criteria location
guide questions”),providing an explanation of the criteria,presenting a brief chapter overview, andoffering a helpful hint for meeting the criterion.
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Price: $ 70.00