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Bill Title: As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-04-11 - Pub. Ch. 646 [SB1924 Detail]

Download: Tennessee-2017-SB1924-Chaptered.pdf

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