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GASB 75 Summary of Journal Entries 2021 … GASB 75 B. Summary of Journal Entries FY 2022 (Measurement Year Ended 08/31/21) J.E. #'s Description Source * ① Reversal of last year's contributions made after the measurement date of the ending Net OPEB …

GASB 75 Summary of Journal Entries 2020 … GASB 75 B. Summary of Journal Entries FY21 (Measurement Year 2020) J.E. #'s Description Source * ① Reversal of last year's contributions made after the measurement date of the ending Net OPEB Liability and the …

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 …