GASB published a podcast series to discuss various aspects of the Statement.
- Single-employer defined benefit plans (web version | pdf)
- Agent multiple-employer defined benefit pension plans (web version | pdf)
- Cost sharing multiple-employer defined benefit pension plans (web version | pdf)
- Special funding situations (web version | pdf)
- Defined contribution plans (web version | pdf)
These additional resources are also available from GASB.
- Article: New GASB Pension Statements to Bring about Major Improvements in Financial Reporting (pdf)
- Setting the Record Straight (web version | pdf)
Answers to common misperceptions about the new pension standards.
- Background (web version | pdf)
Answers to frequently-asked questions regarding Statements No. 67 and 68.
- Article: Keys to Implementation Issues (pdf)
Identifies several areas plan administrators and public officials should consider as they plan, prepare and collaborate when implementing the new standards.
- Summary of Statement 68
- Full Text of Statement 68