GASB Information

 

GASB Update: August 2016
MPERA is releasing the AUDITED GASB 67 and 68 Reports on our website today. The audit was performed by the Legislative Audit Division to provide assurance at the system level, not the employer level.

The Governmental Accounting and Standards Board (GASB) issued two new statements that will change the way public pension plans like Montana PERA discloses its pension information. All financial disclosures made by MPERA are contained in the audited Comprehensive Annual Financial Report (CAFR) that is published every December.

These changes significantly impact financial reporting requirements for Montana Retirement Systems Employers.

Employer Specific Information

Resources for Employers

Governmental Accounting Standards Board (GASB)

GASB Toolkit - You will find video overviews, fact sheets, and articles produced by GASB to assist you with the upcoming changes.

GASB Statements - Scroll down to see the different standards including full text, summary and status information.

GASB Statement No. 68 Implementation Guide - The implementation guide for Statement 68 was issued in January 2014.

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