Tag: agent plans
![Looking up at Chicago skyscrapers](https://crr.bc.edu/wp-content/uploads/2023/09/Looking-up-at-Chicago-skyscrapers.jpeg)
Will Accounting Changes Lead to Change in Behavior? In an effort to increase the visibility of pension commitments, the Governmental Accounting Standards Board (GASB) Statement 68 beginning in 2015: 1) moved pension funding information from the footnotes of financial statements to the balance sheets of employers; and 2) required employers that participate in so-called “cost-sharing”…