GASB 68 Employer Guide


TRSL employers must report their proportionate share of the collective Net Pension Liability (NPL), and pension-related deferred outflows/inflows of resources on their balance sheets, and the proportionate share of total pension expense on their income statements.

Employer resources

2021 (For employers with FY July 1, 2020 - June 30, 2021)


2020 (For employers with FY July 1, 2019 - June 30, 2020)


2019 (For employers with FY July 1, 2018 - June 30, 2019)


2018 (For employers with FY July 1, 2017 - June 30, 2018)


2017 (For employers with FY July 1, 2016 - June 30, 2017)


2016 (For employers with FY July 1, 2015 - June 30, 2016)
2015 (For employers with FY July 1, 2014 - June 30, 2015)

Additional Resources


Need more information?

  Contact TRSL about GASB
  Official GASB website

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