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Employer GASB 68 Information

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

Release of the 2023 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)