GASB Public Pension Accounting Standards

The Governmental Accounting Standards Board (GASB) requires public employers to provide detailed disclosures of pension information in financial statements and accompanying information (GASB 68) and establishes standards for disclosure of information on postemployment benefits other than pension benefits by all state and local government employers (GASB 75).

GASB Resources

GASB 74

GASB 75

GASB 67

GASB 68

GASB 45

GASB 27

SERS CAFR

Year Ended June 30, 2020

CAFR

Year Ended June 30, 2019

CAFR

Year Ended June 30, 2018

CAFR

Year Ended June 30, 2017

GASB 45

CAFR

Year Ended June 30, 2016

GASB 45

CAFR

Year Ended June 30, 2015

GASB 45

CAFR

Year Ended June 30, 2014

GASB 27 and 45

CAFR

Year Ended June 30, 2013

GASB 27 and 45

CAFR

Year Ended June 30, 2012

GASB 27 and 45

CAFR

Before You Call: Answers to Frequently Asked QuestionsCLICK HERE