Financial Resources

GASB Informational Videos

GASB 68 Pension Accounting Transactions Year Two

Minnetonka School District case study

GASB 68 Pension Accounting Transactions Year One

Excel file for above video. (GASB 68 Pension Accounting Transactions Year One)

 

An Overview of GASB 68 for Cost-Sharing Plans

GASB 68 Measurement Date Selection

GASB 68 Net Pension Liability

Calculating Employers Proportionate Share of Collective Pension Amounts

GASB 68 Audit Issues for Cost-Sharing Plans

What GASB 68 Information Will PERA Provide to Employers?