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Craig Foltin, DBA, CPA, Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA, and Mary S. Stone, PhD, CPA
In BriefUnderfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a fiscal crisis for many public pension funds. The implementation of several recent GASB pronouncements has made these problems more apparent and distinct to the public. The authors examine the current reporting challenges, describe the approaches taken by some governments, and suggest their own potential solutions.
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