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18.04.2016 16:40:00
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Moody's: Enhanced pension disclosures under GASB 68 improve credit analysis but leave underlying credit risks unchanged
New York, April 18, 2016 -- The added disclosure of pension liability exposure for US states and local governments under Governmental Accounting Standards Board (GASB) Statement 68 enables improved credit analysis of the relative strength or weakness of government contributions, according to Moody's Investors Service in a new report. GASB 68 allows Moody's to establish a new "tread water" indicator, which measures the minimum annual contribution required from a government to prevent its net pension liability (NPL) from growing under reported assumptions.
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