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​Employer GASB 68 Information

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

Release of the 2024 GASB 68 informa​tion 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 Guide, Statement 68 (Supersede​d)  (Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions)​

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)