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Pension reporting standards have changed in recent years with the Governmental Accounting Standards Board’s (GASB) implementation of Statement No. 68. For those of you required to comply with GASB 68, IPERS and the State Auditor continue to provide numerous resources to help. Find them on the GASB Resources webpage.
You'll also find links to the Auditor of State's website where there are sample note disclosures, templates for calculating your journal entries, and the audit report, which includes Notes to Schedules.
IPERS and the Auditor’s Office will be available to answer your questions or point you in the right direction as you work on implementing the requirements of Statement No. 68.