83%(6)5 out of 6 people found this document helpful
This preview shows page 33 - 35 out of 38 pages.
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?
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?
You've reached the end of your free preview.
Want to read all 38 pages?
Accounting,Revenue,Cash balance plan,Internal Service Fund,An Enterprise Fund,governmental-type fund