Project Pages
Other Postemployment Benefits
- Implementers of Statements 43 and 45
- Staff Guidance on Qualifying OPEB Plan Trusts and Fiduciary Responsibilities
- Alternative Measurement Method Calculations
- Order the Implementation Guide
- Order Statements 43 and 45
- Order Technical Bulletin 2004-2
- Articles and News Releases
- GASB Statement 45 on OPEB Accounting by Governments: A Few Basic Questions and Answers
- Plain-language summary of Statements 43 and 45
- Listen to GASB Chairman Robert Attmore discuss Statement 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions on National Public Radio (NPR)
- News Release: GASB Publishes Implementation Guide to Statements 43 and 45 on Postemployment Benefits Other Than Pensions
- News Release: Governmental Accounting Standards Board Issues Technical Bulletin to Clarify Accounting for Employers’ Contributions to Cost-Sharing Pension and OPEB Plans
- News Release: GASB Issues Statement That Addresses Employer Reporting of Postemployment Benefits Other Than Pensions
- News Release: GASB Issues Standards to Improve Postemployment Benefit Plan Reporting
- Links:
- Project staff:
- Order the Implementation Guide