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GASB 68 Resources

The Governmental Accounting Standards Board (GASB) issued Statement No. 68, Accounting and Financial Reporting for Pensions which affects the financial statements of Colorado PERA-affiliated employers, including school districts. PERA is a cost-sharing multiple-employer defined benefit pension plan. This reporting requirement is effective for fiscal years beginning after June 15, 2014.


Resources Available From Colorado PERA

  •  The link below provides a summary of the audited schedules and other related items that PERA made available to PERA-Affiliated Employers to assist them with GASB Statement No. 68. This information is available on PERA's secured website portal, STARS.

PERA Employer Schedule Status 

  • The link below contains a listing of educational resources covering the new pension standards. This website includes a number of educational videos which were produced by PERA, a summary overview of the new pension standards and links to useful publications from other organizations and also includes a sample journal entries publication.

PERA GASB Reporting Standards 

  • The link below provides a sample journal entries publication for year 2 – This publication is intended to help PERA-Affiliated employers understand how to take your PERA-Affiliated employer information from your Division Trust Fund's GASB 68 Schedule of Employer Allocation, Schedule of Collective Pension Amounts, and related notes and create journal entries to record the year 2 pension activity for your entity.

PERA Sample Journal Publication 


Other GASB 68 Resources

  • The following links include the PowerPoint slides and detailed handouts from a training that was provided by CliftonLarsonAllen LLP on October 15, 2015

CGFOA GASB Presentation

GASB Presentation Packets



If you have other GASB 68 Resources or examples that you would like to share with others, please send them to Kirk Weber