The GASB has issued an Exposure Draft of a proposed Implementation Guide that contains Q&As intended to clarify, explain, or elaborate on the requirements of GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans.
The proposed Implementation Guide provides answers to more than 150 questions about the GASB's new standards on financial reporting for postemployment benefit plans other than pension plans.
The Exposure Draft of Implementation Guide No. 201X-X, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, is available on the GASB website, www.gasb.org. Stakeholders are encouraged to review and provide comments by December 19, 2016.