GASB 75 ─ OPEB Data and Information
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).