Archived GASB 67 & 68

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GASB 67 & 68-related documents are important in helping employers, members and other stakeholders understand accounting rules that impact the way employers and pension plans account for and report their defined benefit plans for employees.

2020

GASB 67 Valuation

GASB 68 Valuation

GASB 68 Audit Report

UAAL vs NPL Reconciliation

2019

GASB 67 Valuation

GASB 68 Valuation

GASB 68 Audit Report

UAAL vs NPL Reconcilation

2018

GASB 67 Valuation

GASB 68 Valuation

GASB 68 Audit Report

UAAL vs NPL Reconciliation

2017

GASB 67 Valuation

GASB 68 Valuation

GASB 68 Audit Report

UAAL vs NPL Reconciliation

2016

GASB 67 Valuation

GASB 68 Valuation

GASB 68 Audit Report

UAAL vs NPL Reconciliation