HomeMy WebLinkAbout06. (Handout) GASB 68GASB 68 (Employers)
I. Financials
11. Footnotes
III. Required Supplemental
Information
Currently Change
None UAAL reported on B/S (Statement of Net Position)
Requires prior period adjustment
Focuses on annual pension costs More descriptive info provided
Minimal info on trend of pool Types of benefits
Classes of members
CCCERA Board info
Investment policy
Contributions
Reserves
Assumptions
None Schedule summarizing employers last 10 years
Changes in liability
Ratios and trends
% total of total liability
of covered payroll