GASB Survey
The Government Accounting Standards Board (GASB) has issued Exposure Drafts of proposed statements for
accounting and financial reporting by employers for Postemployment Benefit Plans Other Than Pension
Plans (OPEB). We expect the proposed statements will be finalized with no substantial changes shortly.
OPEB refers to postemployment benefits other than pension benefits and includes:
Postemployment healthcare benefits
Other types of postemployment benefits not covered in pension plans; such as life insurance or free bus passes etc.
We would appreciate if you would complete our
survey. If you do so, a report summarizing the results will be sent to you.