"To help users, preparers, and auditors of financial statements familiarize themselves with the proposals, the GASB developed an OPEB web page that features new 'plain English' resources: [1] An article outlining the key ways that the OPEB proposals will change how governments calculate and report the costs and obligations associated with OPEB; [2] An article oriented to financial statement users that addresses how the proposed changes would affect the information that users receive about a government's OPEB; [3] A video featuring GASB Chairman David Vaudt discussing the key principles of the OPEB proposals; [4] A fact sheet answering frequently asked questions; and [5] The summary and the full text of the proposals. Stakeholders are encouraged to review the proposals and provide comments by August 29, 2014."  MORE >>