GASB Proposal Would Alter Meaning of ‘Pension Expense'

The Financial Accounting Resource Center™ is a comprehensive research service that provides the full text of standards, the latest news from the Accounting Policy & Practice Report ®,...

Paul Angelo ( is a senior vice president in The Segal Co.'s San Francisco office, where he specializes in the design, valuation, and administration of large governmental defined benefit plans. Angelo is a valuation actuary for the University of California Retirement Systems and 14 California county and city retirement systems and associations. In 2007, he was a staff consulting actuary for the California Public Employee Postemployment Benefits Commission. Angelo is a member of the California Actuarial Advisory Panel and the Governmental Accounting Standards Board's Postemployment Benefits Accounting and Financial Reporting Project Task Force.
This article is available to subscribers of the Accounting Policy and Practice Report. For more information or to take a trial to the report, click here.


Request Financial Accounting