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GASB 75 Summary of Journal Entries 2019 … GASB 75 B. Summary of Journal Entries Measurement Year 2019 J.E. #'s Description Source * ① Reversal of last year's Contributions made after the Measurement date of the Ending OPEB Liability and the before the end …

GASB 75 Summary of Journal Entries 2018 … GASB 75 B. Summary of Journal Entries Measurement Year 2018 J.E. #'s Description Source * ① Reversal of last year's Contributions made after the Measurement date of the  …

GASB 75 Summary of Journal Entries 2017 … J.E. Summary J.E. #'s Description Source * ① Beginning OPEB Liability - Restatement of Net Position SOABE ② Beginning Deferred Outflow of Resources - Restatement of Net Position ER ③ & ④ Contributions and …

Resumen de Reglas - Espanol (pdf)​ … Resumen de la regla propuesta de TRS 51.2 Protestas y apelaciones de proveedores TRS solicita derogar la regla § 51.2 (Protestas de proveedores, resoluciónes de controversias y audiencias) y propone una nueva regla § …

GASB 75 Suggested Note Disclosures 2022 … P a g e | 1 Suggested GASB 75 OPEB Note Disclosures for Employers Financial Statements for the Fiscal Year Ended August 31, 2023 (Measurement Year Ended 8/31/22) (Instructions are provided below in parentheses and …

GASB 75 Suggested Note Disclosures 2021 … P a g e | 1 Suggested GASB 75 OPEB Note Disclosures for Employers Financial Statements for the Fiscal Year Ended August 31, 2022 (Measurement Year Ended 08/31/21) (Some instructions are provided below in …

GASB 75 Suggested Note Disclosures 2020 … P a g e | 1 Suggested GASB 75 OPEB Footnotes for Employers Financial Statements for the Fiscal Year Ended August 31, 2021 (Measurement Year 2020) (Some instructions are provided below in parenthesis and should not …

GASB 75 Suggested Note Disclosures … P a g e | 1 Suggested GASB 75 OPEB Footnotes for Employers Financial Statements for the Fiscal Year Ended August 31, 2020 (Some instructions are provided below in parenthesis and should not be included in your note …