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GASB 74/75: OPEB Expense and Balance Sheet Items17 May 2018 - By Rebecca Ross - Article

This article in the Governmental Accounting Standards Board Statement 74 and 75 miniseries discusses Other Postemployment Benefit expenses and balance sheet items.

GASB 73/74/75: Timing considerations for compliance with new financial reporting rules23 May 2016 - By Rebecca Ross - Article

Changes in GASB Statements Nos. 74 and 75 are designed to standardize the way other postemployment benefits (OPEB) expense is calculated and displayed in order to enhance disclosure and facilitate decision-making.


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