this is request journal link.....topic its about pension and cost, enjoyed....
http://www.pwc.com/extweb/pwcpublications.nsf/docid/130848181CEF96068525718D00710F63/$FILE/pension-paper.pdf
http://www.management.energy.gov/documents/GAO-04539.pdf
http://www.uwo.ca/humanresources/docandform/docs/formeremployee/benefits/uwopabooklet.pdf
http://www.iasplus.com/dttpubs/0705postretirement.pdf
http://www.fasb.org/project/fas132r_cl_summary.pdf
http://www.eapdlaw.com/files/News/2bfc2d94-9b37-413d-a7d0-00de67054e5b/Presentation/NewsAttachment/8a786e81-0282-40bc-81c0-01de45ad8adf/Accounting%20Standards%20for%20Pension%20and%20Other%20Post%20Retirement%20Benefits_Shanney%20Saborsky.pdf
http://www.bpa.gov/power/pl/review/backgrounder_additional_post-retirement_contributions.pdf
http://www.vermonttreasurer.gov/documents/retireTeacher/reports/teacherBenefitsAnalysis2004.pdf
http://www.postcom.org/public/gao/reports/FinancialIssues/AccountingPostretirementBenefits.pdf
http://www.buckconsultants.com/buckconsultants/Portals/0/Documents/PUBLICATIONS/Newsletters/NewsFlash/2006/news_09_29_06.pdf
http://www.kpmg.co.il/Events/Mind_the_GAAP/fn_di06-11.pdf
http://www.cranstonri.com/pdf/Cranston%202008%20F&P%20OPEB%20Report.pdf
http://www.wlu.ca/documents/20838/Recommendation_on_Post_Retirement_Benefits_Motion.pdf
http://www.mmb.state.mn.us/doc/ins/ret-reg-post-life.pdf
http://acquisition.jpl.nasa.gov/pdf/agp_archive/ReversionorAdjustmentofPlansforPostretirementBenefits4-99.pdf
https://secure1.rochester.edu/hr/benefits/retirement/post-retirement/5r_summary.pdf
http://www.kpmg.com/aci/docs/DI_06_11_PensionsED.pdf
http://www.frc.org.uk/images/uploaded/documents/100.pdf
http://www.opkansas.org/_Assets/agendas/faed/2005/10-19/INF-2.PDF
http://www.hr.ubc.ca/files/pdf/rsb/newsltr_memo/prb_newsltr_v2_iss1_0302.pdf
http://www.sibson.com/uploads/ed50c029d55902680fd9b8dff2813043.pdf
http://www.urs.org/general/pdf/brochures/post_retirement504.pdf
http://72.3.167.244/phpBB2/files/opeb_moody_s_corporate_research_120.pdf
http://www.oig.hhs.gov/oas/reports/region7/70600225.pdf
http://www.ci.newton.ma.us/comptrol/12_2005_updates/6302005%20OPEB%20VALUATION.pdf
http://www.ct.gov/trb/lib/trb/formsandpubs/PostRetEmp0809.pdf
http://www.soa.org/library/proceedings/record-of-the-society-of-actuaries/2000-09/2003/june/rsa03v29n225pd.pdf
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