TITLE

GASB Staff Issues New Guidance on OPEB Plans

AUTHOR(S)
Loyd, D. Scot; Crawford, Michael A.
PUB. DATE
September 2006
SOURCE
Governmental GAAP Update Service;9/15/2006, Vol. 6 Issue 17, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports on the issuance of the new guidance on Other Post-Employment Benefits (OPEB) plan trusts by the Governmental Accounting Standards Board (GASB) in the U.S. It discusses the purposes, effects and functions of the new guidance in accordance with the requirements of GASB Statement No.43 and Statement No.45. Moreover, the GASB emphasizes the importance of the guidance for many governments that implement OPEB standards.
ACCESSION #
31207830

 

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