Pensions—Statements 67 and 68—Stage ThreePIR Topic: Statement No. 67, Financial Reporting for Pension Plans and Statement No. 68, Accounting and Financial Reporting for Pensions Background: Statements 67 and 68 were issued in June 2012. Statement 67 was effective for fiscal years beginning after June 15, 2013. Statement 68 was effective for fiscal years beginning after June 15, 2014.
- PIR initiated: January 2017
- Initial archival analysis and preparer cost and effort surveys concluded: March 2019
- Additional archival analysis, roundtable discussions, and stakeholder surveys concluded: January 2023
|September–November 2023||Analyze and organize results from all PIR research activities. Prepare final report.|
|December 2023||Discuss results of the PIR and draft final report with the Board.|
|December 2023||Discuss draft final report with the GASAC.|
|February–April 2024||Present final PIR report to FAF Board of Trustees; publish report.|