Pension Accounting and Financial Reporting

This page offers a variety of resources designed to support the understanding of Statements No. 67, Financial Reporting for Pension Plans, and No. 68, Accounting and Financial Reporting for Pensions, which will improve the accounting financial reporting of pension information by state and local governments and pension plans. Additional resources will be added to this page as they become available.

  • Pension Podcast Series—Episodes Focus on Various Aspects of New Pension Statements (Updated 12/11/12)
  • Article—GASB Encourages Planning, Preparation, and Collaboration on New Pension Statements
  • Fact Sheets—Information on Various Aspects of the New Pension Statement
  • Statements—Download the GASB Pension Statements (August 2, 2012)
  • Media Advisory—The GASB’s New Pension Standards Are Now Available (August 2, 2012)
  • Plain-Language Article—New GASB Pension Statements to Bring about Major Improvements in Financial Reporting (June 2012)
  • News Release—GASB Improves Pension Accounting and Financial Reporting Standards (June 25, 2012)