GASB Historical Documents

GASB 74 and 75

In 2015, GASB released two standards for revised accounting and financial reporting related to postemployment benefits other than pensions:

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 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