GASB 43 & 45
| The Government Accounting Standards Board (GASB) issued Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans in April, 2004 and GASB 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions in June, 2004.
The Auditor of Public Accounts is providing information on this website to assist local governments in implementing these new GASB standards on other postemployment benefits (OPEB). |