GASB Reports

Governmental Accounting Standards Board Related Reports

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The Governmental Accounting Standards Board (GASB) is an independent organization that establishes and improves standards of accounting and financial reporting and is recognized as the official source of generally accepted accounting principles (GAAP) for U.S. state and local governments.

SBCERA Audited GASB 68 Report – Reporting Date 6/30/2021

SBCERA Audited GASB 68 Report – Reporting Date 6/30/2020

SBCERA Audited GASB 68 Report – Reporting Date 6/30/2019

SBCERA Audited GASB 68 Report – Reporting Date 6/30/2018

GASB Statement No. 67 Summary

GASB Statement No. 68 Summary

GASB 67 & 68 Frequently Asked Questions

GASB 67 & 68 Glossary of Terms

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