How Will GASB 68 Affect Cities' Reported Funded Status?

In a recent paper at the Center for Retirement Research at Boston College (CRR), Alicia Munnell and Jean-Pierre Aubry examine how the new provisions of the Governmental Accounting Standards Board (GASB) regarding public pension financial disclosure affects major cities’ reported funded status. Specifically, the paper looks at the GASB 68 rule that

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