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GRS Insight

GRS Insight, July 2011

(download .pdf)

The GASB's Exposure Drafts on Pension Accounting and Financial Reporting -- summarizes the Governmental Accounting Standards Board's Exposure Drafts detailing proposed changes to pension accounting and financial reporting standards for state and local governmentals.

GRS Insight, April 2011

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Postemployment Cost-of-Living Adjustments: Concepts and Recent Trends -- discusses the purpose of COLAs, advantages and disadvantages of different COLA designs, relative costs, and recent changes in public pension COLAs.

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