A distant view shows a mountainous landscape with sloping peaks, green trees in the foreground, and a cloudy sky above.


<p>The&nbsp;<a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">Governmental Accounting Standards Board (GASB)</a>&nbsp;issued two statements in 2012 that substantially changed the accounting and financial reporting of pensions for &nbsp;Colorado PERA and PERA-affiliated employers. Additionally, GASB recently issued two new statements that will change the accounting and financial reporting of Other Postemployment Benefit Plans (OPEB) for PERA and PERA-affiliated employers. All financial disclosures made by PERA are contained in the audited&nbsp;<em><a href="https://content.copera.org/annual-report/" target="_blank" rel="noreferrer noopener">Annual Comprehensive Financial Report</a></em>&nbsp;(<em>ACFR)&nbsp;</em>that is published every June.</p>



<p>For questions or more information on the GASB statements, please contact PERA’s GASB workgroup at&nbsp;<a href="mailto:GASBMail@copera.org">GASBMail@copera.org</a>.</p>



<div class="wp-block-advgb-accordions advgb-accordions-e97be55a-d4f9-47db-8777-df222d8acade advgb-accordion-wrapper">
<div class="wp-block-advgb-accordion-item advgb-accordion-item" style="margin-bottom:15px"><div class="advgb-accordion-header" style="background-color:#000;color:#eee;border-style:solid;border-width:1px;border-radius:2px"><span class="advgb-accordion-header-icon"><svg fill="#fff" xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24"><path fill="none" d="M0,0h24v24H0V0z"></path><path d="M12,5.83L15.17,9l1.41-1.41L12,3L7.41,7.59L8.83,9L12,5.83z M12,18.17L8.83,15l-1.41,1.41L12,21l4.59-4.59L15.17,15 L12,18.17z"></path></svg></span><h4 class="advgb-accordion-header-title" style="color:inherit">GASB Links</h4></div><div class="advgb-accordion-body" style="border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important">
<ul>
<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">Governmental Accounting Standards Board (GASB)</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">GASB Statement No. 67</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">GASB Statement No. 68</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">GASB Statement No. 68 Implementation Guide</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">GASB Statement No. 71</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">GASB Statement No. 74</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">GASB Statement No. 75</a></li>



<li><a href="https://www.copera.org/employers/affiliating-with-pera/gasb-reporting-standards" target="_blank" rel="noreferrer noopener">Implementation Guide No. 2017-3</a></li>
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