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Although they are conceptually very similar, pension benefits are more commonly administered through actuarially or statutorily funded plans that are operated through GASB PEB trusts; and pension benefits, and therefore contributions, are usually based on pay.
GASB 68 dramatically changes the way that public colleges and universities account for their defined benefit pension plans.
Statements 68 and 71 are available on the GASB website.
Even if QD growth directly on [Al.sub.0.9][Ga.sub.0.1] As will be difficult, a thin interlayer of GaAs will allow the combination with GaSb. Growth of GaSb QDs on GaP has been demonstrated, although misfit dislocations induced by the large strain (~12%) are an issue .
And it is one reason why GASB has heretofore dragged its feet regarding tightening up accounting standards.
The GASB is responsible for establishing GAAP for state and local governments.
As proposed in the exposure drafts--Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards and The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments--the relevant parts of the AICPA's statements on auditing standards would be moved to the GASB literature without substantive changes, although some editing has been proposed to make the guidance specific to state and local governments.
The purpose of the Request for Response and the hearing is to obtain feedback from constituents at an early stage in GASB's project to develop guidelines to assist state and local governments that voluntarily choose to report on their service efforts and accomplishments (SEA).
GASB 34 requires that state and local governments provide full accrual and new capital asset accounting, in an effort to make their annual reports easier for legislators, oversight bodies, and citizens to understand.
The new position was created, beginning in October, to support the mission of FAF, which is responsible for the oversight, administration and finances of both FASB and GASB. The previous leadership position (executive vice president) focused on the support services FAF provides to GASB and FASB.
One hotbed of reformist accounting is the Government Accounting Standards Board (GASB).
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- Gas-X Extra Strength
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- Gasca, Pedro de la
- Gascar, Pierre
- Gasco Energy Company
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