10
Jul
2011

GASB guidance on OPEB plan trusts…

Categories: OPEB/GASB 45/75
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At its July meeting, the GASB cleared an additional question and answer intended to provide implementation guidance regarding qualifying OPEB plan trusts, and the responsibilities of those who play a significant role in the functions of an OPEB plan that includes such a trust, for purposes of accounting and financial reporting in accordance with the requirements of Statements 43 and 45.

http://www.gasb.org/cs/ContentServer?c=Page&pagename=GASB%2FPage%2FGASBSectionPage&cid=1176156665030

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