A major challenge facing local governments is how to finance the cost of pensions and other post-employment benefits such as postretirement healthcare. While financial reports provide a wealth of information for making decisions, most decision makersEOG OPEB Book image find that information extremely difficult to understand and apply. This easy-to-understand and highly practical publication removes the mystery from pension and benefits accounting so that decision makers can confidently use the information contained in financial reports to make better decisions.
By Stephen J. Gauthier
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