Pension Accounting and Actuarial Services
Pension accounting and actuarial assumptions are vital aspects of public pension sustainability. NCPERS monitors the various actuarial academies, boards, and societies; and the Governmental Accounting Standards Board (GASB). When these organizations introduce new or updates existing guidelines, rules, or standards, NCPERS regularly submits comments to express the viewpoints of our members.
- NASRA, NCPERS, & NCTR's Joint ASB Actuarial Standards of Practice No. 4 Exposure Draft, July 25, 2018
- ASOP 4 Toolkit: Measuring Pension Obligations & LDROM, March 24, 2023