GASB statements No. 67 and 68 accounting and financial reporting for pensions as of June 30, 2019

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South Carolina Public Employee Benefit Authority
Issue Date
2019-06-30
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South Carolina Retirement System , South Carolina Police Officers Retirement System , South Carolina Judges and Solicitors Retirement System , South Carolina General Assembly Retirement System , South Carolina National Guard Supplemental Retirement Plan , Pensions--South Carolina , Old age pensions--South Carolina
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Abstract
This report contains information for each of the five retirement systems (i.e. South Carolina Retirement System, Police Officers Retirement System, Judges and Solicitors Retirement System, General Assembly Retirement System, and South Carolina National Guard Supplemental Retirement Plan) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 67, “Financial Reporting for Pension Plans.” Additionally, this report provides employers participating in the South Carolina Retirement Systems with information that is required in connection with GASB Statement No. 68, “Accounting and Financial Reporting for Pensions.”
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South Carolina State Library
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Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
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