Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)

Issued: November 2017

Effective date:

Reporting periods beginning after June 15, 2017, except for the following:

• Questions 4.85, 4.103, 4.109, 4.225, 4.239, 4.244, 4.245, and 5.1–5.4, actuarial valuations as of December 15, 2018, or later
• Questions 4.484 and 4.491, the first reporting period in which the measurement date of the (collective) net OPEB liability is on or after June 15, 2019

Affects:

• No other pronouncements

Affected by:

• Question 4.8 amended by GASBIG 2020-1, Q5.5
• Questions 4.18 and 4.19 will be superseded by GASBS 101, ¶28
• Question 4.20 will be amended by GASBS 101, ¶3
• Questions 4.134, 4.195, and 4.296 amended by GASBIG 2019-1, Q4.3
• Question 4.406 amended by GASBIG 2019-1, Q4.4
• Question 4.433 amended by GASBIG 2019-1, Q4.5
• Question 4.451 amended by GASBIG 2019-1, Q4.4
• Question 4.496 will be superseded by GASBS 101, ¶26

Primary Codification Sections: P50, P51, P52, P54, Po50

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