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BP, Winter 200501 March 2005 - By Douglas A. Conkel and Glenn D. Bowen and Stephen P. Melek - Article

This issue includes: "Taking stock of option expensing," "A guide to administrative costs for defined contribution plans," and "Obstacles thwarting improved treatment for depression."

New GASB rules for OPEB (other postemployment benefits) finalized01 September 2004 - By Glenn D. Bowen - Article

Well, it finally happened. After a decade and a half on the Governmental Accounting Standards Board’s (GASB) to do list, employers now have an accrual accounting standard for retiree welfare benefits, in the form of GASB Statement No. 45, “Accounting and Financial Reporting by Employers for Postemployment Benefits Othe

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