GASB
Statements 43 and 45 Facts
Download/view PDFWhat are GASB Statements 43 and 45?
How does this differ from current accounting practices?
Who determines the GASB liability?
How often must the GASB liability be re-determined?
What are the effective dates of the Statements?
What sorts of benefits will typically fall under these rules?
What about retiree-pay-all health benefits?
Why are we talking about this now?
More on GASB Statements 43 and 45:
Summaries and Status of all GASB Statements and Interpretations (GASB)
Governments must show retiree benefit costs (BenefitNews.com)
Managing the Impact of GASB Statement 45 (IFEBP