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Abstract: 

Over the past six months, the Governmental Accounting Standards Board (GASB) has continued discussions on several of its ongoing projects, including postemployment benefits other than pensions (OPEB), communication methods, pollution remediation obligations, and derivatives and hedging. In addition, the Board authorized the issuance of several documents, including a Technical Bulletin (TB), an Implementation Guide, an Exposure Draft, a Special Report, and a final Statement.

Keywords: Postemployment Benefits Other Than Pensions; Communication Methods; Pollution Remediation Obligations; Derivatives and Hedging; Recognizing Tobacco Settlement Assets and Revenues

Affiliations:  1: Randolph-Macon College.