Effective FY 2017 Effective FY 2017 GASB 82 Pension Issues - an Amendment to GASB 67, 68 and 73 GASB 80 Blending Requirements for Certain Component Units - an Amendment of GASB Statement No 14 GASB 78 Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans GASB 77 Tax Abatement Disclosures GASB 74 Financial Reporting for Postemployment Benefit Plans Other than Pension Plans