Begin Main Content Area

Employer GASB 75 Information

Questions regarding the GASB 75 information provided by PSERS may be directed to

 Release of the 2023 GASB 75 information as provided by PSERS, can be found on the Employer News page. 

GASB Pronouncements & GASB Implementation Guides

Accounting and Financial Reporting for OPEB, and links to all GASB’s implementation guides including GASB 74 & 75


Additional PSERS Documents

GASB 74 Accounting Valuation 

Actuarial Valuation 


PSERS Employer Bulletin Articles

New GASB standards that affect PSERS and PSERS Employers ​