Q8 5 What is the net pension or OPEB liability and how is it calculated The net

Q8 5 what is the net pension or opeb liability and

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Q8-5. What is the net pension or OPEB liability and how is it calculated? Q8-6. What financial statements are prepared for Pension Trust Funds? Q8-7. When does a government that participates in a defined contribution plan report a pension or OPEB liability in its financial statements? Q8-8. What are other postemployment benefits? Q8-9. Can the government sponsoring an external investment pool participate in it? Q8-10. What financial statements are prepared for an Investment Trust Fund? Q8-11. How are securities in an Investment Trust Fund valued? How are changes in value treated? Q8-12. When are Private-Purpose Trust Funds used?
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Q8-13. How are Private-Purpose Trust Funds controlled? Q8-14. What financial statements are used for Private-Purpose Trust Funds? Q8-15. When are Custodial Funds used? Q8-16. What financial statements are used for Custodial Funds? Q8-17. What types of activities are reported in Custodial Funds?
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  • Spring '14
  • LauraFrancis-Gladney
  • Accounting, Revenue, Cash balance plan, Internal Service Fund, An Enterprise Fund, governmental-type fund

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