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 years beginning after June 15, 2013

Affects:
  • Amends GASBS 14, ¶81
  • Amends GASBS 25, ¶8
  • Amends GASBS 28, fn7 and fn12
  • Amends GASBS 31, ¶4
  • Amends GASBS 34, ¶107–¶109, ¶129, and ¶140, and fn43, fn44, fn63, and fn64
  • Amends GASBS 44, fn4
  • Amends GASBS 50, ¶3
  • Amends GASBI3, ¶5 and fn2
     
Affected by: 
  • Footnote 2 amended by GASBS 82, ¶8
  • Footnote 6 amended by GASBS 74, ¶3 and ¶5
  • Paragraph 18 amended by GASBS 72, ¶5–¶58 and ¶64–¶75
  • Footnote 7 superseded by GASBS 72, ¶16–¶17
  • Paragraph 24 will be amended by GASBS 81, ¶12 and ¶18
  • Paragraph 30 amended by GASBS 72, ¶81 and ¶82
  • Paragraph 32 amended by GASBS 73, ¶119 and GASBS 82, ¶5
  • Footnote 12 amended by GASBS 73, ¶118
  • Paragraph 34 amended by GASBS 73, ¶117
  • Paragraph 51 amended by GASBS 82, ¶5
Other Interpretive Literature:
  • GASB Implementation Guide 2015-1
  • GASB Implementation Guide 2016-1
Primary Codification Section References: Pe5, 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