State Teachers Retirement System of Ohio

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GASB 68 Reporting Requirements Presentation

STRS Ohio is committed to assisting you with implementing the new requirements of GASB 68. On May 27, we offered a GASB Reporting Requirements information session for employers and their auditors. Click below to view a video of the presentation. For ease of note taking while watching the presentation, a copy of the slide presentation is available. In addition, the GASB Reporting Requirements information booklet containing frequently asked employer questions and sample reports is also available for your reference. The video is broken into four parts that can be navigated by hovering your mouse over the right edge of the video. If you wish to view the video in its entirety, the video will move seamlessly through all parts. The following topics are covered in each part.

Part 1: Welcome, introduction, background information

Part 2: Employer impact, terminology, accounting, ESS screens, GASB 68 calculator, GASB resource area of employer website, deferred inflows and outflows, pension expense

Part 3: Proportionate share, review of employer schedules, footnotes, required supplemental information

Part 4: Information provided by STRS Ohio, audit process & implications, resources

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