What's the Bottom Line? Know Your GASB 67 and 68 Reporting Standards- IPERS

Session Description:

There are two new GASB reporting standards which will affect employers participating in pension plans and those pension plans. Statement 67 provides reporting standards for pension plans and is effective for plan fiscal years beginning after June 15, 2013. Statement 68 provides reporting standards for the participating employers, with an effective date for employer fiscal years beginning after June 15, 2014.  The new standards place a pension liability on the employer’s balance sheet and expand the disclosures required in financial reporting. Join us for this informative session to learn more about how these standards apply to you as an employer that participates in IPERS.


Darla Iverson, IPERS and Glenna Musselman, IPERS


2013 Presentation

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