Post-Implementation Review for GASB Pension Standards
Survey of Preparers/Employers of Government Financial Statements

Thank you for participating in this survey to provide feedback to the Governmental Accounting Standards Board (GASB) on its pension standards. This survey is part of the GASB’s Post-Implementation Review (PIR) of the pension standards, which include:

  • Statement No. 67, Financial Reporting for Pension Plans
  • Statement No. 68, Accounting and Financial Reporting for Pensions
  • Statement No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68
  • Statement No, 78, Pensions Provided through Certain Multiple Employer Defined Benefit Pension Plans
  • Statement No. 82, Pension Issues
  • Portions of Statement No. 85, Omnibus—2017
  • Chapter 5 of the Comprehensive Implementation Guide.

The PIR process is an evaluation of whether the standards are achieving their objectives, including whether they provide financial statement users with valuable information. The PIR process will help the GASB (1) determine whether the standards are accomplishing their stated purposes, (2) evaluate the implementation and continuing compliance costs and related benefits of the standards, and (3) obtain feedback to improve the standards-setting process in general.

For more information about the pensions PIR, please visit its dedicated page on the GASB website.


To begin, please complete the first part of the survey, “About You.” This will ensure that we have your most up-to-date contact information.

Next, you will be asked to provide your feedback about some important requirements in the pension-related pronouncements. Please note that due to the complexity of pension standards and the extensive areas the standards cover, this survey is longer than some other GASB surveys you may have responded to. We anticipate that it may take 1 to 2 hours to complete the survey. Therefore, we recommend that you download the survey here in advance and compile your answers before returning to the site to enter your answers into the survey. Please also note there are questions in which certain terms are underlined. You may hover your cursor over the underlined term for additional information, including a description or definition of those terms.

If you do not have time to complete the survey in one session and would like to return to the survey at a later time to complete or revise your responses, you can click the Save button to retain your responses. After clicking the Save button, you will be presented with a unique link that you should keep and use to return to your survey responses at a later time. In order to return to the survey before submitting it, please be sure to copy and save the link.

At the conclusion of the survey, you can edit any responses by clicking the Back button. Only click the Submit button if you are finished providing feedback. After submitting, you will be provided with your responses. The summary page can be printed for your records.

If you have any questions about this survey, please contact GASB Supervising Project Manager, Jialan Su at 203-956-5339 or

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Post-Implementation Review for GASB Pension Standards Survey of Preparers/Employers