Government Insights – GASB Statements No. 74 & 75

Similar to the recent pension standards issued in Statements No. 67 and 68, the Governmental Accounting Standards Board (GASB) addressed OPEB related financial reporting changes with the release of Statements No. 74 and 75 – Financial Reporting for Postemployment Benefit Plans Other than Pension Plans (OPEB) and Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (OPEB) in June 2015.

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