10
Jun
2004

GASB Statement 45…

Categories: OPEB/GASB 45/75

This Statement establishes standards for the measurement, recognition, and display of OPEB expense/expenditures and related liabilities (assets), note disclosures, and, if applicable, required supplementary information (RSI) in the financial reports of state and local governmental employers.

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04
Apr
2004

GASB Statement 43…

Categories: OPEB/GASB 45/75

This Statement establishes uniform financial reporting standards for OPEB plans and supersedes the interim guidance included in Statement No. 26, Financial Reporting for Postemployment Health Care Plans Administered by Defined Benefit Pension Plans.

http://www.gasb.org/cs/ContentServerc=Pronouncement_C&pagename=GASB%2FPronouncement_C%2FGASBSummaryPage&cid=1176156700404

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