The Governmental Accounting Standards Board issued an exposure draft of a proposed implementation guide of questions and answers meant to clarify, explain or elaborate on the requirements of GASB Statement No. 74, “Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans.”
The proposed guide includes answers to more than 150 questions about the new GASB standards for other postemployment benefit plans (OPEB plans). The benefits they administer, which are primarily retiree healthcare, are referred to as other postemployment benefits (OPEB).
Register or login for access to this item and much more
All Accounting Today content is archived after seven days.
Community members receive:
- All recent and archived articles
- Conference offers and updates
- A full menu of enewsletter options
- Web seminars, white papers, ebooks
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access