NJOROGE, Joyce; SOLSMA, Lori. GASB 67 and GASB 68: A Narrative Literature Review of Pension Liability Measurement and Disclosure. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 25, n. 2, p. 160, 2024. DOI: 10.60154/jaepp.2024.v25n2p160. Disponível em: https://jaepp.org/index.php/jaepp/article/view/385. Acesso em: 22 jan. 2026.