When is the deadline for compliance with GASB 43 and GASB 45?
GASB has implemented the reporting of OPEB in three phases. The phase that applies to an employer for GASB 43 and GASB 45 implementation is identical to the phase that applied to that employer for GASB 34 implementation, and is based on annual revenue reported in the first fiscal year ending after June 15, 1999.
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