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    PUBLIC SCHOOL EMPLOYEES’ RETIREMENT SYSTEM (PSERS)

    Employer GASB 68 Information

    Questions regarding the GASB 68 information provided by PSERS may be directed to RA-PSERSEMPACCT@pa.gov

    Release of the 2024 GASB 68 information as provided by PSERS, can be found on the Employer News page.

    Links to information about GASB 68:

    GASB Toolkit (implementation guides, videos, podcasts, and more directly from GASB)

    GASB Statement No. 68 (Accounting and Financial Reporting for Pensions)

    GASB Implementation Guide, Statement 68 (Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions)​

    GASB's New Pension Standards: Setting the Record Straight (Q&A from Government Accounting Standards Board)

    AICPA Whitepaper ​

    Governmental Employer Participation in Cost-Sharing Multiple-Employer Plans: Issues Related to Information for Employer Reporting

    Additional PSERS Documents

    GASB 67 Accounting Valuation & Actuarial Valuation

    PSERS Employer Bulletin Articles

    New GASB standards that greatly affect PSERS and PSERS Employers

    Net Pension Liability

    Proportionate Share 

    PSERS-Provided Schedules

    Note Disclosures and Required Supplementary Information

    Discount Rate