GASB OPEB proposal and expected impact

This article discusses some of the impact of the GASB proposal. Huge obligations, and changed actuarial method are two of the items discussed. http://journalofaccountancy.com/News/201410332.htm Also here is a link to materials about the standard. http://www.gasb.org/cs/ContentServer?c=Page&pagename=GASB%2FPage%2FGASBBridgePage&cid=1176164129754