Iowa State Auditor

GASB Archive

GASB Document Archive

GASB 54 - Fund Balance Reporting and Governmental Fund Type Definitions

GASB 84 Decision Flowchart

GASB 87 Leases Workbook (Macro Enabled)

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2023 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel Format)

2023 Protection

2023 Regular

2023 Sheriffs & Deputies

2022 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel Format)

Regular Membership Group

Sheriffs and Deputies Membership Group

Protection Occupation Membership Group

Sample 2024 GASB 68 Calculator spreadsheet (dated 4, April 2024)

2024 GASB 68 Calculator

Sample 2023 GASB 68 Calculator spreadsheet (dated 2, May 2023)

Sample 2023 GASB 68 Calculator

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