The Teacher Retirement System has posted the audited 2014 GASB 68 allocation schedules for all school districts on the TRS website at http://trs.texas.gov/employers.jsp?submenu=reporting&page_id=/reporting/gasb. Additional guidance on how to report information, in accordance with GASB Statement 68, will be provided by the Texas Education Agency in the near future. GASB 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS—AN AMENDMENT OF GASB STATEMENT NO. 27, is effective for the annual financial and compliance report for fiscal year 2015.
To access the text for GASB Statement 68, click on the link below.
http://www.gasb.org/cs/ContentServer?c=Page&pagename=GASB%2FPage%2FGASBSectionPage&cid=1176160042391
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