GASB 68 ─ Pension Data and Information

  • GASB 68 Pension Data and Information

    Governmental Accounting Standards Board (GASB) published Statement No. 68, Accounting and Financial Reporting for Pensions in 2012. GASB 68 is in effect for fiscal years beginning after June 15, 2014.

    GASB 68 General FAQs Glossary

Pension data by reporting unit, required by GASB 68. Used in financial statements and to complete templates found in Notes and Required Supplemental Information.
Sample language and guidance regarding the pension Notes to Financial Statements that GASB 68 requires to be disclosed in employers' financial statements.
Sample language, schedule templates and guidance regarding the pension Required Supplementary Information (RSI) that GASB 68 requires to be disclosed in employers' financial statements.
Links to GASB 68 and 75 Schedules Reports and to the system's Comprehensive Annual Financial Reports (CAFRs).