Status of Statement No. 67

Summaries / Status

Status of Statement No. 67
Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25


Status


Issued: June 2012

Effective date: For periods beginning after June 15, 2013

Affects:
  •  
  • Will amend GASBS 14, ¶81
  • Will amend GASBS 25, ¶8
  • Will amend GASBS 28, fn7 and fn12
  • Will amend GASBS 31, ¶4
  • Will amend GASBS 34, ¶107–¶109, ¶129, and ¶140, and fn43, fn44, fn63, and fn64
  • Will amend GASBS 44, fn4
  • Will amend GASBS 50, ¶3
  • Will amend GASBI3, ¶5 and fn2
     
Affected by:  No other pronouncements

Primary Codification Section Reference: Will be codified in Pe5 and Pe6


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