Skip to main content

An elected official's guide to employer's accounting for pensions and other post-employment benefits (OPEB)

The goal of this publication is to explain how public-sector employers account for pensions and OPEB, as well as how data provided in state and local government financial reports can be useful in assessing both the short-term and long-term impact of post-employment benefits on an employer's finances.
Gauthier, Stephen J.
Government Finance Officers Association
ACCOUNTING
Book
2005
Public
07/1/2022
04/24/2023