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The Governmental Accounting Standards Board (GASB) is conducting a survey regarding its pension standards, primarily GASB Statements No. 67, Financial Reporting for Pension Plans, and GASB Statement No. 68, Accounting and Financial Reporting for Pensions. The survey is part of a GASB research effort that, in part, will help the Board (1) determine whether the Statements are accomplishing their stated purpose, (2) evaluate the Statements’ implementation and continuing compliance costs and related benefits, and (3) obtain feedback to improve standards-setting process. Further information about the research can be found on the dedicated page on the GASB website.

Because of the complexity of pension standards, the survey may take one to two hours to complete. The survey can be accessed by clicking here.

Because of the length of the survey, it is recommended that you review the survey before responding. You can download it in its entirety from the first page of the survey. You also can save your survey answers once you have started the survey and return to complete it later.

The deadline for completing the survey is Monday, December 19, 2022.

Thank you in advance for your help with this research. Your input is vital to the GASB’s efforts to improve accounting and financial reporting.

If you have any questions, please feel free to contact Jialan Su (jsu@gasb.org), Supervising Project Manager.