GASB Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pensions
Issued in April 2004
Accounting and financial reporting and disclosures requirements for reporting by administrators or trustees of OPEB plan assets or by employer’s or sponsors that include OPEB plan assets as trust or agency funds in their financial reports.
S-43 supersedes the guidance contained in GASB Statement No. 26, Accounting and Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans.
S-43 is consistent with the guidance contained in GASB Statement No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plan
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