This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

GASB proposes implementation guide for postemployment benefits other than pensions

  • GASB document Image

Jul 25, 2017

The GASB has issued proposed Implementation Guide No. 201X-Z, “Accounting and Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting).”

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.