GASB 75 ─ OPEB Data and Information

  • GASB 75 OPEB Data and Information

    Governmental Accounting Standards Board (GASB) published Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions in 2015. GASB 75 is in effect for fiscal years beginning after June 15, 2017.

     

    GASB 75 General FAQs  Glossary

Data regarding OPEB by reporting unit, required by GASB 75. Used in financial statements and to complete templates found in Notes and Required Supplemental Information.
Sample language and guidance regarding the OPEB Notes to Financial Statements that GASB 75 requires to be disclosed in employers' financial statements.
Sample language, schedule templates and guidance regarding the OPEB Required Supplementary Information (RSI) that GASB 75 requires to be disclosed in employers' financial statements.
Links to GASB 68 and 75 Schedules Reports and to the system's Comprehensive Annual Financial Reports (CAFRs).