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Overview of GASB Statements 73, 74 and 75 (PDF)
Milliman 
[Guidance Overview] Mar. 4, 2016 "Many of the provisions of GASB Statements 74 and 75 for OPEB are parallel to the provisions of GASB 67 and 68 for pensions. The current OPEB statements 43 and 45 are very similar to GASB 25 and 27, the former statements for pensions. Pension accounting and financial reporting were overhauled with GASB 67 and 68 and the changes made for OPEB mostly follow the same guidelines." MORE >> |
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