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
- Statement No. 67 - Summary
- Statement No. 68 - Full Text
- Statement No. 68 - Summary
- Statement No. 68 - Implementation Guide
- Statement No. 71 - Full Text
- Statement No. 73 - Full Text