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2017 - GASB Statement No. 75 Report - ohsers.org

The Governmental Accounting Standards Board (GASB) issued Statement No. 75 (GASB 75), “Accounting and Financial Reporting for Postemployment Benefit Plans other than Pension ” in June 2015. The effective date for reporting under GASB 75 is plan years beginning after June 15, 2017, but early

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