GASB 68 Pensions

Financial Accounting and Reporting for Pensions

Reporting requirements for government pension plans have a significant impact on local governments’ financial statements.  This section of the Auditor of State’s website will be devoted to providing resources to local governments and independent auditors providing audit services to local governments including reporting pension-related costs and obligations.

looking for additional GASB resources? Check our GASB Information Archive found here: GASB Information Archive 

Current GASB 68 Resources