GASB Standards

The following is a list of useful links for the GASB standards. All of these documents can be found on GASB.org.

Pension Reporting Standards

• Statement No. 67 - Full Text (link opens in new tab)
• Statement No. 67 - Summary (link opens in new tab)
• Statement No. 68 - Full Text
• Statement No. 68 - Summary (link opens in new tab)
• Statement No. 68 - Implementation Guide
• Statement No. 71 - Full Text (link opens in new tab)
• Statement No. 73 - Full Text (link opens in new tab)

OPEB/Health Care Reporting Standards

• Statement No. 74 - Full Text (link opens in new tab)
• Statement No. 74 - Summary (link opens in new tab)
• Statement No. 75 - Full Text (link opens in new tab)
• Statement No. 75 - Summary (link opens in new tab)
• GASB Implementation Guidance Update No. 2017-1-Implementation Guidance Update 2017 (link opens in new tab)
• GASB Implementation Guidance Update No. 2017-2-Financial Reporting for Postemployment Benefits Other Than Pension Plans (link opens in new tab)
• Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pension (And Certain Issues Related to OPEB Plan Reporting (link opens in new tab)