National Conference on Public Employee Retirement Systems

The Voice for Public Pensions

Pension Accounting

Pension accounting and actuarial assumptions are vital aspects of public pension sustainability. NCPERS monitors the various actuarial academies, boards, and groups; and the Governmental Accounting Standards Board (GASB). When these organizations introduce new or updates existing guidelines, rules, or regulations, NCPERS regularly submits comments to express the viewpoints of our members.