Effective FY 2015 Effective FY 2015 GASB 68 Accounting and Financial Reporting for Pensions - an amendment of GASB Statement 27 - Revised GASB 69 Government Combinations & Disposals of Government Operations ★★★★★ GASB 71 Pension Transition for Contributions Made Subsequent to the Measurement Date - an amendment of GASB Statement 68