The Governmental Accounting Standards Board
currently is reviewing Statements 25 and 27,
standards that provide guidance on pension accounting and
financial reporting. In June 2011, GASB
published Exposure Drafts for these statements. Responses to
the EDs were due by October 14, 2011. After
public hearings in October, GASB expects to
issue the final statements in 2012.
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GASB Issues Exposure Drafts on Pension Accounting and Financial Reporting
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GASB
Exposure Draft for Statement 27, pertaining to accounting and financial reporting for pensions |
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GASB
Exposure Draft for Statement 25, pertaining to financial reporting for pension plans |
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Plain Language Supplement to the Exposure Drafts |
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NASRA Resolution on PERS Accounting Standards and Actuarial Methodologies |
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Public Plan Response |
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Discussion and analysis |
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New Accounting Standards May Dramatically Alter Financial Accountability, California State Teachers' Retirement System |
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GASB Issues Exposure Drafts on Pension Accounting and Financial Reporting, Cavanaugh Macdonald |
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Review and Analysis, Cheiron |
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The GASB Exposure Drafts on Pension Accounting and Financial Reporting, Gabriel, Roeder, Smith & Co. |
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GASB's Proposed Accounting Changes Would Improve Transparency and Comparability for Public-Sector Pension Plans, Moody's Investors Service |
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What Will GASB Changes Mean for Public Employers and Debt Issuers?, Girard Miller, The PFM
Group |
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Exploring the Proposed Changes for Single Employers, Milliman |
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GASB's Exposure Draft on Proposed Changes to Pension Accounting Standards for Public Sector Employers, The Segal Co. |
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Comparison of Proposed Changes in GASB's Exposure Draft to Current Practice, The Segal Co. |
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GASB's Game Changers, Slides from Segal
Webinar |
