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Business and Policy Areas
Business and Policy Areas
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GASB Seeks Information on OPEB Implementers

February 13, 2009

The GASB has established a resource center on its website dedicated to OPEB (other postemployment benefits).  The Statements 43/45 Resource Center includes a list of governments that have already implemented the standards.

The GASB would like to list public institutions that have implemented either Statement 43, "Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans," or Statement 45, "Accounting and financial Reporting by Employers for Postemployment Benefits Other Than Pensions."  Interested public institutions can either notify NACUBO or the GASB by contacting Kip Betz via e-mail at jcbetz@gasb.org or by telephone at (203) 956-5201.