Status of Implementation Guide No. 2017-2

Status of Implementation Guide No. 2017-2, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans


Issued: April 2017

Effective date:
 
Except for Questions 4.80, 4.144, and 4.151, reporting periods beginning after December 15, 2016
Questions 4.80, 4.144, and 4.151, reporting periods beginning after June 15, 2017
 

Affects:  No other pronouncements


Affected by:
 
Question 4.5 will be amended by GASBS 84, ¶5 and ¶18
Question 4.6 will be amended by GASBS 84, ¶5–¶7 and ¶10
Question 4.16 will be amended by GASBS 84, ¶14–¶20 and ¶22–¶25
Question 4.17 will be amended by GASBS 84, ¶5, ¶18, ¶22, and ¶25
Question 4.51 will be amended by GASBS 87, ¶20
Question 4.66 will be amended by GASBS 84, ¶5, ¶6, and ¶10
Question 4.132 amended by GASBS 85, ¶16
Question 4.153 will be amended by GASBS 84, ¶5, ¶6, and ¶10
Question 4.154 will be amended by GASB 84, ¶18
Question 4.156 will be amended by GASBS 84, ¶20 and ¶22–¶25


Primary Codification Sections: P53, Po50, and Po51
 

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides