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Category: GASB 74

15 Aug
OPEB, GASB 74 & GASB 75

What’s the difference between GASB 74 & GASB 75?

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GASB 74 is required for plan level financial reporting while GASB 75 is required for employer or plan sponsor level financial reporting  for municipal entities subject to GASB reporting that offer OPEB (medical, dental & life insurance for former employees & retirees) type benefits. GASB 74 – key issues to consider Are you prefunding your OPEB benefits […]

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