GASB 68
The final Statements of Governmental Accounting Standards issued by the Governmental Accounting Standards Board are designed to provide taxpayers, legislators, municipal bond analysts, and others with information that is useful to their decision-making process regarding governmental entities.
The primary objective of GASB Statement 68 is to improve the accounting and financial reporting by state and local governments for pensions. It also improves information provided by state and local governmental employers about financial support for pensions that is provided by other entities.
The GASB 68 data is provided for Fiscal Years 2016 through 2023 below.