What is GASB 74 and 75?

GASB 45 Information

The Governmental Accounting Standards Board (GASB), recently issued two standards related to other postemployment benefits (OPEB), Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans (OPEB Plan), and Statement No. 75,...

GASB Audits and Interpretations

GASB 45 Information

View the AICPA’s new interpretive publications Recently issued auditing interpretations are listed below. Interpretation No. 3, “Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan,” of AU-C section 500, Audit...