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AMENDED MINUTES The Oklahoma Firefighters Pension and Retirement Board met September 21, 2012, in the Lincoln Plaza Office Building at 4545 N. Lincoln Blvd., Oklahoma City, OK. Written notice was

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What is gasb 67 accounting?

GASB 67 accounting refers to the accounting standards set by the Governmental Accounting Standards Board (GASB) related to financial reporting for pension plans. It provides guidelines for measuring and reporting the financial obligations of governments and pension plans in relation to their employees' pensions.

Who is required to file gasb 67 accounting?

Governmental entities and pension plans that administer pension benefits are required to file GASB 67 accounting. This includes state and local governments, school districts, and other government entities that provide pension benefits to their employees.

How to fill out gasb 67 accounting?

To fill out GASB 67 accounting, the government entity or pension plan needs to gather all relevant financial information related to pension benefits. This includes collecting data on pension obligations, pension plan assets, and actuarial assumptions. The information is then used to prepare financial statements and disclosures in accordance with GASB 67 standards.

What is the purpose of gasb 67 accounting?

The purpose of GASB 67 accounting is to ensure transparency and accountability in reporting pension information for government entities and pension plans. It allows stakeholders to assess the financial health and long-term sustainability of pension plans and helps governments make informed decisions regarding pension funding and benefit obligations.

What information must be reported on gasb 67 accounting?

GASB 67 accounting requires the reporting of various information related to pension benefits. This includes the net pension liability, pension expense, contributions made to the pension plan, and actuarial information such as assumptions used in determining pension obligations and plan funding status.

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