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    Exam 9: Advanced Topics for State and Local Governments
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    Assume a Government Makes a Change of Assumption That Results
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Assume a Government Makes a Change of Assumption That Results

Question 67

Question 67

True/False

Assume a government makes a change of assumption that results in an increase in its estimate of the net pension liability. The resulting change in the net pension liability will be recorded as a deferred outflow of resources in the period of the change.

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