Status of Implementation Guide No. 2017-3

Status of Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)

Issued: November 2017

Effective date: Reporting periods beginning after June 15, 2017, except for the following:
  • Questions 4.85, 4.103, 4.109, 4.225, 4.239, 4.244, 4.245, and 5.1–5.4, actuarial valuations as of December 15, 2017, or later
  • Questions 4.484 and 4.491, the first reporting period in which the measurement date of the (collective) net OPEB liability is on or after June 15 ,2018
Affects:  No other pronouncements

Affected by: No other pronouncements

Primary Codification Sections: P50, P51, P52, P54, Po50

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides