GASB: Postemployment Benefits other than pensions.
The Governmental Accounting Governmental accounting is an umbrella term which refers to the various accounting systems used by various public sector entities. In the United States, for instance, there are three levels of government which follow different accounting standards set forth by independent, private Standard Board has published a Guide to Implementation of GASB Statements 43 and 45 on Other Postemployment Benefits The examples and perspective in this article or section may not represent a worldwide view of the subject.
Please [ improve this article] or discuss the issue on the talk page. . The guide assists preparers and auditors of governmental financial statements and those that advise them as they implement GASB's standards on accounting and reporting for health care and other non-pension benefits provided to retirees.
For more, visit www.gasb GASB Governmental Accounting Standards Board .org.
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