GASB Post-Implementation Review
Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions

Thank you for participating in this survey to inform the Governmental Accounting Standards Board’s (GASB) research on the implementation of Statement 75. Governmental entities were required to implement Statement 75 for fiscal years beginning after June 15, 2017.


If you do not have time to complete the survey in one session and would like to return to the survey at a later time to complete or revise your responses, you can click the Save button to retain your responses. After clicking the Save button, you will be presented with a unique link that you should keep and use to return to your survey responses at a later time. If you wish to return to the survey before submitting it, please be sure to copy and save the link.

At a minimum, please complete the first part of the survey, “About You.” That will let us know you intend to participate and allow us to communicate with you.

If you would like to consider your answers to the questions before entering them in the survey, you can download the entire survey as a Word document by clicking here.

At the conclusion of the survey, you can edit any responses by clicking the Back button. Only click the Submit button if you are finished providing feedback. After submitting, you will be provided with your responses, which can be printed for your records.  

If you have any questions about this survey, please feel free to contact Lisa Parker, Senior Project Manager, at 203-956-5351 or