GASB 74/75: OPEB Expense and Balance Sheet Items

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By Rebecca Ross | 17 May 2018
This article in the Governmental Accounting Standards Board Statement 74 and 75 miniseries discusses Other Postemployment Benefit (OPEB) expenses and balance sheet items. The new requirements for disclosing OPEB expense are explained and the effect of these changes on plan and employer financial statements is explained.