Implementation guide no. 2017-3, Accounting and financial reporting for postemployment benefits other than pensions (and certain issues related to OPEB plan reporting).
Topic:
ACCOUNTINGPublisher/Date:
Norwalk, Conn. : Governmental Accounting Standards Board of the Financial Accouting Foundation, 2017Series:
Governmental accounting standards series.Note:
"November 2017" ; No. 367