Skip Navigation LinksPSERS > Employers > Employer GASB 68 Information

Employer GASB 68 Information
 
 
 

Questions regarding the GASB 68 information provided by PSERS may be directed to RA-PSERSEMPACCT@pa.gov

 

 

 

Release of the 2017 GASB 68 information, as provided by PSERS, can be found on the Employer News page.

 

 

 

Links to information about GASB 68:

 

 

 

GASB Toolkit (implementation guides, videos, podcasts, and more directly from GASB)

 

 

 

GASB Statement No. 68  (Accounting and Financial Reporting for Pensions)

 

 

 

GASB Implementation Guides (Links to all of GASB's implementation guides, including GASB 67 & 68)

 

 

 

GASB's New Pension Standards: Setting the Record Straight (Q&A from Government Accounting Standards Board)

 

 

 

AICPA Whitepaper 

 

 

 
 

 

 

Additional PSERS Documents

 

 

 

GASB 67 Accounting Valuation

 

 

 

Actuarial Valuation 

 

 

 

PSERS Employer Bulletin Articles

 

 

 

New GASB standards that greatly affect PSERS and PSERS Employers (PDF)

 

 

 

Net Pension Liability (PDF)

 

 

 

Proportionate Share (PDF)

 

 

 

PSERS-Provided Schedules (PDF)

 

 

 

Note Disclosures and Required Supplementary Information (PDF)

 

 

 

Discount Rate (PDF)