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Four key GASB changes: Statement 45 vs. 75

This infographic covers four of the major changes the Governmental Accounting Standards Board has made from statement 45 to 75.

What changed?

In June 2015, the Governmental Accounting Standards Board issued Statement No. 75 which replaces a number of the requirements found in GASB Statement No. 45. Here are four of the big changes you need to know.

GASB 45 to 75 changes


For more information on GASB, contact Tara Laughlin using the information below.

Tara Laughlin, CGFM

Vice President
Assurance Services

Tara Laughlin, a public sector team audit vice president, focuses exclusively on serving governmental and not-for-profit entities. Her practice includes some of the largest local government entities in the central US.

Tara has earned the Certified Government Finance Manager credential from the Association of Government Accountants. She is an active member and presenter for the Government Finance Officers Association. She is also a member of the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants. Tara earned both a bachelor’s and master’s degree in accountancy from Wichita State University.

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