Status of Technical Bulletin No. 2004-2

Status of Technical Bulletin No. 2004-2

Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities by Cost-Sharing Employers

Status

Issued: December 2004

Effective Date:
For pension transactions: December 15, 2004
For OPEB transactions: simultaneously with GASBS 45
 
Affects:
Provides guidance on GASBS 27, ¶16, ¶17, and ¶19; GASBS 45, ¶19–¶21 and ¶23; and GASBS 68, ¶73, ¶107, and ¶121
 
Affected by:
  • Paragraph 1 amended by GASBS 68, ¶4–¶6, ¶73, ¶107, and ¶121
  • Paragraph 5 amended by GASBS 68, ¶4–¶6, ¶73, and ¶107
  • Paragraph 6 amended by GASBS 68, ¶5
  • Paragraph 7 amended by GASBS 68, ¶73, ¶107, and ¶121

Other Interpretive Literature: GASB Comprehensive Implementation Guide

Primary Codification Section References: 1500, 1600, P20, P21, P50

References

GASB Statement No. 27, Accounting for Pensions by State and Local Governmental Employers

GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

GASB Statement No. 68, Accounting and Financial Reporting for Pensions


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