The implementation guide consists of Q&As that would “clarify, explain, or elaborate on the requirements of Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, as amended, and Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, as amended.”
Comments on the proposed implementation guide are due by September 25, 2017. For more information, see the proposed guide on the GASB’s Web site.