07-27-2015 |
Brief summaries of new OPEB accounting standards, GASB Statements 74 and 75, for postretirement benefits provided by governmental agencies
Brief summaries of the newly approved GASB Statements 74 and 75, addressing accounting for governmental agency OPEB benefits have been published by Bartel Associates. The Governmental Accounting Standards Board (GASB) approved new accounting standards for OPEB plans on June 2, 2015. The new OPEB accounting standards are similar to GASB 67 and 68, which govern accounting for pension benefits:
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