Which of the following brought accrual accounting to post retirement benefits other than pensions (OPEB)?

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SFAS No. 106 brought accrual accounting to post retirement benefits other than pensions (OPEB), also known as Other Post-Employment Benefits. SFAS No. 87 addressed pensions and SFAS No. 132 revised the accounting and financial reporting for pension plans. ERISA (Employee Retirement Income Security Act) established minimum standards for pension plans in private industry.

Which of the Following Brought Accrual Accounting to Post Retirement