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Text of GASB Exposure Draft of Proposed Implementation Guide: Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
Governmental Accounting Standards Board [GASB] 
[Official Guidance] Oct. 18, 2016 129 pages. "The objective of this Implementation Guide is to provide guidance that clarifies, explains, or elaborates on the requirements of Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans.... The requirements of this Implementation Guide apply to the financial statements of all state and local governments." MORE >> |
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