If you found GASB’s online toolkit related to implementing GASB Statement 67 useful, they just released a new one focusing on GASB Statement 68, highlighting implementation issues and providing guidance on how preparers and auditors can comply with requirements.
The toolkit includes several resources, including but not limited to:
- The Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions.
- A video featuring GASB chairman David Vaudt, who discusses the top implementation issues arising from the pension standards.
- A video and eight podcasts featuring GASB project manager Michelle Czerkawski, who talks about the implementation guide and the changes to accounting and financial reporting for pensions.
- A video featuring GASB technical director David Bean and research manager Dean Mead, who discuss stakeholder outreach for the pension standards.
- A background document and six fact sheets answering frequently asked questions regarding the pension standards.
- An article identifying areas public officials should consider as they plan, prepare, and collaborate when implementing the new standards.