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The Governmental Accounting Standards Board's (GASB GASB Governmental Accounting Standards Board ) new 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. can help preparers and auditors implement recent GASB standards on accounting and reporting for health care and other nonpension benefits provided to retirees. To order the guide (# GQA GQA Government Quality Assurance GQA Graded Quality Assurance 43/45), go to http:// store.yahoo.com/gasbpubs/gqa43-45.html or call 800-748-0659.
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