Government Insights – GASB Statement No. 82

Pensions present substantial ongoing financial obligations to state and local governments, but questions arose in applying recently-released Governmental Accounting Standards Board (GASB) statements to various pension scenarios and financial reporting concerns.

In response, the GASB issued Statement No. 82 – Pension Issues – in March 2016 to address issues raised by GASB Statement Nos. 67, 68 and 73.

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