Research on Accounting and Financial Reporting for Post-employment Benefits Plans Other Than Pension Plans in the United States

It is difficult to just receive accounting standards of private sector accounting in a public sector accounting. GASB announces for public many standards accounts / a financial report of a state / a local government positively since 1984 and is active for improvement of a state / local government accounts. Therefore we performed examination about accounting standards of a system of other postemployment benefits. We examined a liabilities in accounting among other things how a state / a local government coped on the occasion of the contents and an application of the standard in the future