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Text of GASB Proposed Exposure Draft: Accounting and Financial Reporting by Governmental Employers, Regarding Postemployment Benefit Plans Other Than Pension Plans (PDF)

"This proposed Statement would replace the requirements of Statements No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, for OPEB. A related proposed Statement, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, would establish new accounting and financial reporting requirements for OPEB plans. The scope of this proposed Statement addresses accounting and financial reporting for OPEB that is provided to the employees of state and local governmental employers."

Text of GASB Proposed Exposure Draft: Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered Through Trusts That Meet Specified Criteria, and Amendments to Certain Provisions of GASB Statements

"This proposed Statement would establish requirements for defined benefit pensions that are not within the scope of Statement No. 68, Accounting and Financial Reporting for Pensions, and for the pension plans that are used to provide those pensions. In addition, it would establish requirements for defined contribution pensions that are not within the scope of Statement 68. It also would amend certain provisions of Statement No. 67 , Financial Reporting for Pension Plans, and Statement 68 for pension plans and employers that are within their respective scopes."