Sec. 2266.102. ACCOUNTING FOR OTHER POSTEMPLOYMENT BENEFITS

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To the extent that generally accepted accounting principles require accounting or reporting of other postemployment benefits at the government-wide or fund level on any basis other than pay-as-you-go, this state and its political subdivisions may account for or report those other postemployment benefits in accordance with the statutory accounting principles in this chapter.

Added by Acts 2007, 80th Leg., R.S., Ch. 1224 , Sec. 2, eff. June 15, 2007. Renumbered from Government Code, Section 2264.102 by Acts 2009, 81st Leg., R.S., Ch. 87 , Sec. 27.001(49), eff. September 1, 2009.

                    
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