Status of Statement No. 68

Summaries / Status

Status of Statement No. 68
Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27


Status


Issued: June 2012

Effective date: For fiscal years beginning after June 15, 2014

Affects:
  • Amends NCGAS 1, ¶157
  • Amends NCGAI 6, ¶4
  • Amends GASBS 10, ¶2
  • Amends GASBS 14, ¶63
  • Amends GASBS 16, fn7
  • Amends GASBS 24, ¶3
  • Amends GASBS 27, ¶3
  • Amends GASBS 33, ¶5
  • Amends GASBS 34, ¶129 and fn47
  • Amends GASBS 38, ¶13
  • Amends GASBS 47, ¶4, ¶17, and ¶19
  • Amends GASBS 50, ¶3
  • Amends GASBTB 2004-2, ¶1 and ¶5–¶7
     
Affected by:
  • Paragraph 137 amended by GASBS 71, ¶3
Other Interpretive Literature: GASBSQ&A68

Primary Codification Section Reference: P20


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