Latest Articles
  • Cybersecurity Resources for Accounting Practices
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms
  • First Look at the Secure Act 2.0
  • CPAJ News Briefs: FASB, IASB, AICPA
  • Toward Resolving IRS Staffing Shortages
  • Seven Ways to Decrease Stress at Work
  • Practice Management and Tax Practice in the Current Environment
  • Tax Changes in the Inflation Reduction Act of 2022
  • Adapting to an Ever-Changing World
  • CPAJ News Briefs: FASB, GASB
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Tags archive: pension liability

Home /Tag: pension liability
Featured

State and Local Government Pensions at the Crossroads

Updating Accounting Standards Highlight the Challenges

By  Craig Foltin, DBA, CPA, Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Mary S. Stone, PhD, CPA

May 2017 0

In Brief Underfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Cybersecurity Resources for Accounting Practices January 2023
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms January 2023
  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.