December 7, 2016
On October 18, 2016, the Governmental Accounting Standards Board (GASB) issued an Exposure Draft of a proposed Implementation Guide for Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans. The guide is intended to assist Plans with Question and Answers that are intended to clarify and explain the requirements of the Statements.
The proposed Implementation Guide answers more than 150 questions about the new standards. Stakeholders are encouraged to review the proposed Implementation Guide and provide comments by December 19, 2016.
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