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Library of North Carolina"]},{"label":"Other Title","value":"Recognition of long-term liabilities under new governmental accounting standards for other post-employment benefits"},{"label":"Creator","value":["Trogdon, Mark."]},{"label":"Contributor","value":["North Carolina. General Assembly. Fiscal Research Division."]},{"label":"Agency-Current","value":["North Carolina General Assembly"]},{"label":"Publisher","value":"North Carolina General Assembly, Fiscal Research Division"},{"label":"Date","value":"D:00 M:00 Y:2007"},{"label":"Release Date","value":"3/23/2007"},{"label":"Description","value":"March 23, 2007.; Includes bibliographical references (leaf 10)."},{"label":"Series","value":"Fiscal brief ; Salaries and benefits"},{"label":"Place","value":["North Carolina, United States"]},{"label":"Time Period","value":["(1990-current) Contemporary"]},{"label":"Abstract","value":"The Government Accounting Standards Board (GASB) has adopted new standards that significantly change how public employers must measure, expense and disclose obligations for other non-pension post-employment benefits. The purpose of this brief is to inform the NC General Assembly about GASB's new standards and to discuss relevant issues regarding the potential impact to the State, if any, these new requirements may hold."},{"label":"Format","value":["Reports"]},{"label":"Type","value":["Text"]},{"label":"Language","value":["English"]},{"label":"Subject","value":["Government employees' health insurance--North Carolina--Accounting","Postemployment benefits--North Carolina--Accounting","Civil service pensioners--North Carolina"]}],"description":"State health benefits for retired employees : recognition of long-term liabilities under new governmental accounting standards for other post-employment 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