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GASB 75 – Introduction & Notable Changes
GASB 75 – Accounting and Financial Reporting for Postemployment Benefits Other than Pensions was released as the newest accounting standard for public OPEB plans that replaced GASB 45.
In this guide, Odyssey walks you through the valuation, measurement, and reporting dates and how their interaction.
What you’ll learn
- How often you need to have a valuation done
- What the valuation, measurement, and reporting dates are