In Colorado PERA's Video Center you can watch a variety of videos with quick and simple references for all things PERA.
Video Center
Who is Colorado PERA?
GASB 68: Overview
GASB 68: A New GASB Approach
GASB 68: Types of Pension Plans
GASB 68: Calculating the Collective Net Pension Liability
GASB 68: Measurement Date vs. Reporting Date
GASB 68: Determination of a Discount Rate
GASB 68: Collective Deferrals - A Smoothing Mechanism
GASB 68: Collective Pension Expense
GASB 68: Employer Proportion and Proportionate Share
GASB 68: Employer-Level Deferrals and Pension Expense
