Get an update on GASB New OPEB Standards regarding accounting and financial reporting. Understand the OPEB Standards. Compare with prior standards for historical context. Work through exercises to review a city's ACFR and actuarial valuation and another class exercise to review the financial reporting of Net OPEB Liability and related note disclosures. The New OPEB Standards are GASB Statements Nos. 74, 75 and 92.