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2014 CAFR
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2014 CAFR
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CITY OF ROSEVILLE, MINNESOTA <br />NOTES TO FINANClAL STATEMENTS <br />December 31, 2014 <br />Note 6 GASB STATEMENTS ISSUED BUT NOT YET IMPLEMENTED <br />GASB Statement No. 68 replaces the requirements of Statement No. 27, Accounting for Pensions by State <br />and Local Gove�nmental Ernployers and Statement No. 50, Pension Disclosu�es, as they relate to <br />governments that provide pensions through pension plans administered as trusts or similar arrangements that <br />meet certain criteria. Statement No, 68 requires governments providing defined benefit pensions to recognize <br />their long-term obligation for pension benefits as a liability for the first time, and to more comprehensively <br />and comparably measure the annual costs of pension benefits. <br />70 <br />
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