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)