What you should know about the new Other Postemployment Benefits standard (GASB 75)



This webinar reviews the new Other Postemployment Benefits (OPEB) standard (GASB 75). This new standard replaces the requirements of GASB 45 with new accounting and reporting requirements for OPEB plans. The statement establishes standards for recognizing and measuring liabilities, deferred outflows of resources, deferred inflows of resources and expenses related to OPEBs. The statement also establishes additional note disclosure and required supplementary information requirements for OPEB plans.

Key takeaways

  • Review the types of OPEB plans
  • Understand measurement of the liability and notes to the financial statements
  • Hear about the required supplementary information

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