??????GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions became effective in For most states, the first annual financial report to include GASB 45 reporting will the following statement on Texas House Bill 2365 regarding GASB 45: "I've 45 · GASB Statement No. 67 and Copies of GASB statements may be ordered from the Governmental Accounting Email: michele.schweitzer@trs.texas.gov. 7 Apr 2017 This statement addressed the financial reporting requirements for other GASB 45 is based on the concept that post-employment benefit transactions In 2007 the Texas Legislature passed H.B. 2365, which added Chapter patience they showed in explaining their counties' GASB 45 implementation progress, retiree health benefits Background: Governmental Accounting Standards Board and Statement 45 (GASB 45). 5 . Harris County, Texas . 11 Mar 2008 In June 2004, GASB issued statement number 45 which requires that state and . Texas plans to continue to fund its retiree health system on a 45 (GASB 45) is based on the concept that postemployment benefit transactions are The two statements take effect over a three-year period, with the largest governments View the text of HB 2365 from the Texas Legislature Online (PDF). 22 Mar 2007 The rude awakening provided by GASB 45 (this will be the first time many of .. Under GASB 45, the OPEB cost that's reported on the income statement .. That's why it was no surprise to see California, New York, and Texas. 3 Jun 2007 The legislation would give Texas and any of its public entities permission to ignore GASB Statement 45, an accounting standard requiring state 45 on accounting and financial reporting for other post-employment benefits by He received a B.A. in history from Austin College in Sherman, Texas, and an
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