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
OPEB/Health Care Reporting Standards
- Statement No. 74 – Full Text
- Statement No. 74 – Summary
- Statement No. 75 – Full Text
- Statement No. 75 – Summary
- GASB Implementation Guidance Update No. 2017-1 Implementation Guidance Update 2017
- GASB Implementation Guidance Update No. 2017-2-Financial Reporting for Postemployment Benefits Other Than Pension Plans
- Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pension (And Certain Issues Related to OPEB Plan Reporting)