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 45).

GASB Resources

GASB 68 Allocation Report

GASB 68 Disclosure Information

GASB Statement No. 68 Report

GASB Statement No. 67 Report

GASB Statement No. 45

GASB Statement No. 27

SERS CAFR

Year Ended June 30, 2017

GASB 45

SERS CAFR

Year Ended June 30, 2016

GASB 68 Allocation Report

GASB Statement No. 68 Report

GASB Statement No. 67 Report

GASB 45

SERS CAFR

Year Ended June 30, 2015

GASB 68 Allocation Report

GASB 68 Disclosure Information

GASB Statement No. 68 Report

GASB Statement No. 67 Report

GASB 45

SERS CAFR

Year Ended June 30, 2014

GASB 68 Allocation Report

GASB 68 Disclosure Information

GASB Statement No. 68 Report

GASB Statement No. 67 Report

GASB 27 and 45

SERS CAFR

Year Ended June 30, 2013

GASB 27 and 45

SERS CAFR

Year Ended June 30, 2012

GASB 27 and 45

SERS CAFR