OPEB Glossary

Accounting Word Cloud

Commonly used OPEB accounting terms

Accounting terms mentioned throughout our website may not be familiar to everyone and so we’ve complied a list of common terms related to FASB and GASB OPEB accounting standards.

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There is currently 1 term in this directory beginning with the letter M.
Market-related value of plan assets
A term used with reference to the actuarial value of assets. A market-related value may be fair value, market value (or estimated market value), or a calculated value that recognizes changes in fair value or market value over a period of, for example, three to five years.