GASB Historical Documents

GASB 74 and 75

In 2015, the Governmental Accounting Standards Board (GASB) released two standards for revised accounting and financial reporting related to postemployment benefits other than pensions (other postemployment benefits or OPEB, or health care):

Employers requesting additional information regarding the GASB standards should contact gasboutreach@opers.org

Related Documents

GASB 67 and 68

In 2012, the Governmental Accounting Standards Board (GASB) released two standards for revised accounting and financial reporting related to public pension plans:

Employers requesting additional information regarding the GASB standards should contact gasboutreach@opers.org

Related Documents

Historical Documents Related to the Exposure Drafts Before the GASB Finalized the new Standards