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GASB issues implementation guide on postemployment benefits other than pensions

  • GASB document Image

Dec 20, 2017

The GASB has issued Implementation Guide No. 2017-3, “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 clarify or explain “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.”

For more in­for­ma­tion, see the press release and implementation guide on the GASB’s Web site.

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