Implementation Resources

GASB Statement 67

Financial Reporting for Pension Plans, including the GASB Toolkit

GASB Statement 67, Financial Reporting for Pension Plans
- Summary of Statement 67
Guide to Implementation of GASB Statement 67 on Accounting and Financial Reporting for Pensions

GASB Statement 68

GASB Statement 68, Accounting and Financial Reporting for Pensions
- Summary of Statement 68
Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions

GASB Statement 82

GASB Statement 82, Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73
- GASB Summary of Statement 82
- GASB Issues Guidance on Pension Issues Raised During Implementation of its Standards for State and Local Government Pensions, The Segal Company

Other Resources

Implementation Guide 2018-01, Implementation Guidance Update, 2018
GASB podcast series on new pension accounting statements
Colorado PERA GASB Educational Video Series
Pension Accounting: Financial Reporting Implementation Considerations, KPMG (July 2012)
GASB 67 Implementation Deadline Nears: Are Pension Plans Prepared? Cheiron (January 2014)
Change in GASB Liability Rules, Alisa Bennett, Cavanaugh Macdonald Consulting (September 2013)
GASB Issues Implementation Guide on Pension Plan Financial Reporting, The Segal Company (September 2013)

Milliman series on Implementation of GASB 67/68

GASB 67/68: Beginning Implementation and Overview (January 2014)
GASB 67/68: Relationship Between Valuation Date, Measurement Date, and Reporting Date (March 2014)
GASB 67/68: Depletion Date Projections (March 2014)
GASB 67/68: Long-term Expected Investment Returns and the Money Weighted Rate of Return (May 2014)
GASB 67/68: Calculation Specifics on Individual Entry Age Normal and Recognition of Deferred Inflows/Outflows, (July 2014)
GASB 67/68: Pension Expense, Balance Sheet Items, and Projections From Valuation Date to Measurement Date (September 2014)
GASB 67/68: Proportionate Share Allocation (November 2014)
GASB 67/68: Special Funding Situations (February 2015)

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