Lessons for GASB 45 valuations: Questions remain on OPEB, particularly for smaller governments

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By Joanne E. Fontana | 01 January 2011

Three years after the adoption of GASB Statement 45, questions still remain about OPEB valuations and use of the Alternative Measurement Method, and there is some confusion about the key components of GASB 45. In this article, Joanne Fontana runs through some of the most common questions and sets forth several guidelines for managing GASB 45 liabilities and ensuring future compliance with the new requirements.



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