White Paper

3 Pages
  • 3 Pages

GASB 45 Compliance Tips


A GASB 45 Overview for the Accounting and Financial Reporting of Post-Employment Benefits

In addition to providing pension plans, many state and local governments deliver post-employment benefits including post-employment healthcare and life insurance. GASB 45 established standards for reporting these other post-employment benefits (OPEBs). Download this white paper and learn GASB 45 compliance tips.

Learning Objectives

  • Review how OPEBs are reported under GASB 45.
  • Identify measurement alternatives, exceptions and limitations for GASB 45 reporting.



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