GASB 74/75: Impact on small government employers

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By Joanne E. Fontana | 25 August 2016
The Alternative Measurement Method (AMM) allows small government employers to use a modified approach to calculate their postemployment benefits other than pensions liabilities. This article reviews the AMM, which is used by small government employers in lieu of an actuarial valuation. It also discusses the important changes relevant to small government employers as GASB 74/75 takes effect.