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Employer GASB 68 Information

Questions regarding the GASB 68 information provided by PSERS may be directed to




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)