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What Is GASB 45?

Solutions Strategy

Government Accounting Standards Board (GASB) 45, a new accounting rule, says that public employers can no longer report post-retirement health benefits on a pay-as-you-go basis and instead account for and report the annual cost of other post-retirement benefits (OPEB) for current and future retirees. While public employers do not have to actually pre-fund OPEB benefits, the rule may push many jurisdictions to consider cost-cutting measures that could affect the financial health and well-being of IAFF members.

Click here for effective dates for GASB 45.


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IAFF GASB 45 Q&A

IAFF GASB 45 Briefing

IAFF GASB 45 Checklist

IAFF GASB 45 Solutions Brochure

IAFF GASB 45 Presentation

IAFF Web Forum on GASB 45

IAFF Online Jobaid: GASB 45

IAFF's GASB 45 Online Resource List (Login required)

Governmental Accounting Standards Board

GASB 45 Resources

GASB 45 in the News

Texas passes law to opt out of GASB 45

 


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