arbiter
JournalsPricingAccount

GASB 67 and GASB 68: A Narrative Literature Review of Pension Liability Measurement and Disclosure

Joyce Njoroge & Lori Solsma

Journal of Accounting, Ethics and Public Policy2024https://doi.org/10.60154/jaepp.2024.v25n2p160article
ABDC C
Weight
0.30

What the paper says

This article provides a review of GASB 67 and 68 literature, focusing on two areas: pension liability measurement and pension disclosures requirements. The authors searched for research articles on these topics from EBSCO and Google Scholar using the keywords Pension and GASB for the period 2011 to present. The review evaluates the current state of research on GASB pension standards, assessing their impact on enhancing the measurement, disclosures, and resulting accountability and transparency of public pensions. Research indicates support for the use of the blended discount rate to measure pension obligations; however, some studies suggest that the rate is still high, potentially undervaluing pension liabilities. The standards’ disclosure requirements are found to have improved transparency, compelling governments to alter their behavior to mitigate the adverse effects.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n2p160

Or copy a formatted citation

@article{joyce2024,
  title        = {{GASB 67 and GASB 68: A Narrative Literature Review of Pension Liability Measurement and Disclosure}},
  author       = {Joyce Njoroge & Lori Solsma},
  journal      = {Journal of Accounting, Ethics and Public Policy},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n2p160},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

GASB 67 and GASB 68: A Narrative Literature Review of Pension Liability Measurement and Disclosure

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.