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GASB statement No. 75, accounting and financial reporting for postemployment benefits other than pensions


In June 2015, the Governmental Accounting Standards Board (GASB) issued Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. The statement replaces the requirements of GASB Statement No. 45 and provides guidance on the accounting and financial reporting for OPEB that is provided to the employees of state and local governmental employers. GASB’s goal is to improve accounting and financial reporting for OPEB plans in order to provide decision-useful information, support assessments of accountability and interperiod equity, and create additional transparency. This standard also expands OPEB disclosures and required supplementary information to provide users with better information about the reasonableness of the OPEB measurements and improve transparency about the changes in OPEB liabilities.

What you'll learn

  • Discuss the different types of OPEB plans covered under GASB 75
  • Learn how employer accounting and reporting differ for each type of OPEB plan
  • Outline implementation best practices and challenges

Who should watch

  • Governmental CFOs, finance directors, controllers
  • OPEB plan administrators or managers
  • Internal auditors

Additional information

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Government services

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Four key GASB changes: Statement 45 vs. 75

This infographic covers four of the major changes the Governmental Accounting Standards Board has made from statement 45 to 75.

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Connect with Tara

Tara Laughlin, CGFM
Vice President,
Assurance Services

Tara Laughlin, a public sector team vice president, focuses exclusively on serving governmental and not-for-profit entities. Her practice includes some of the largest local government entities in the Midwest. Tara has earned the Certified Government Finance Manager credential from the Association of Government Accountants, and is an active member of the Government Finance Officers Association. She is also a member of the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants. Tara earned both a bachelor’s and master’s degree in accountancy from Wichita State University.