Pensions
GASB 25 – Financial Reporting for Pensions
GASB 25 Summary Document
GASB 27 – Accounting and Financial Reporting for Pensions
GASB 27 Summary Document
GASB 67 – Financial Reporting for Pensions – amendment to GASB 25
GASB 67 Summary Document
GASB 68 – Accounting and Financial Reporting for Pensions – amendment to GASB 27
GASB 68 Summary Document

OPEBs
GASB 45 – Accounting and Financial Reporting for OPEB
GASB 45 Summary Document
GASB 74 – Financial Reporting for OPEB
GASB 74 Summary Document
GASB 75 РAccounting and Financial Reporting for OPEB Рamendment to GASB 45
GASB 75 Summary Document