The GASB’s new accounting and financial reporting standards on other postemployment benefits (OPEB), including retiree healthcare benefits, are required to be applied to financial statements for years ending June 30, 2018 and beyond. Government officials and external users of financial statements will see for the first time the entire OPEB liability being recognized in the financial statements and more extensive note disclosures and trend information related to that liability.


To assist government officials to better understand that new information, this webinar will address key aspects of the new standards, including:

  • What benefits are captured in the calculation of the liability, including a discussion of implicit rate subsidies and the difference between legal obligations and constructive obligations
  • What factors are considered in determining the size of the liability, including the discount rate
  • What new information related to OPEB can be found in the note disclosures and trend information, including a sensitivity analysis of how changes in the discount rate and healthcare inflation rate could impact the liability.


Session Information
"On Demand" provides you with online access of the recording for 90 days. CD-ROM provides you with a permanent recording of the event. Please allow 2-3 weeks to receive your CD once the live event date has concluded.
NOTE: CD-ROM purchase not available for free programs
Date Presented:
January 16, 2018 1:00 PM Eastern
1 hour, 30 minutes
The New GASB Retiree Healthcare Standards - What Does It Mean For My Government
Speaker Information
David R. Bean   [ view bio ]
Dean Michael Mead   [ view bio ]
Individual topic purchase: Selected
International City/County Management Association
Continuing Education Hours: 1.50
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On Demand
Member: $149.00
Full Price: $249.00
CD-ROM (Win)
Member: $149.00
Full Price: $249.00