Statement No. 67, Financial Reporting for Pension Plans


Statement is to establish accounting and financial reporting requirements related to pensions for governments whose employees are provided with pensions through pension plans that are covered by the scope of this Statement, as well as for nonemployer governments that have a legal obligation to contribute to those plans.


25, issued June 2012, will be effective for the fiscal year ending June 30, 2014. The objective of this


Statement No. 68, Accounting and Financial Reporting for Pensions; an amendment of GASB Statement 27, issued June 2012, will be effective for the fiscal year ending June 30, 2015. The objectíve of this Statement is to improve information provided by state and local governmental employers about financial support for pensions that is provided by other entities.


Statement No. 69, Government Combinations and Disposa/s of Government Operationg issued January 2013, will be effective for the fiscal year ending June 30,2015. The objective of this statement is to improve financial reporting by addressing accounting and financial reporting for government combinations and disposals of government operations. The term government combinations is used in this Statement to refer to a variety of arrangements including mergers and acquisitions.


Statement No. 70, Accounting and Financiat Reporting for Nonexchange Financial Guarantees, issued April 2013, will be effective for the fiscal year ending June 30, 2014. The objective of this Statement is to improve the recognition, measurement, and disclosure guidance for state and local governments that have extended or received financial guarantees that are nonexchange transactions.


The City's management has not yet determined the effect these statements will have on the Cíty's financial statements.


- an amendment of GASB Statement No.


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