Scott County, Iowa GASB Statement 45
Governmental Accounting Standards Board Statement 45, is an accounting and financial reporting provision requiring government employers to measure and report the liabilities associated with other (than pension) postemployment benefits.
Benefits reported may include post-retirement medical, pharmacy, dental, vision, life, long-term disability and long-term care benefits that are not associated with a pension plan.
Scott County GASB Statement 45 reports cover two fiscal years.
GASB Statement 45: