Pronouncements
Summaries / Status
Status of Statement No. 67
Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25
Status
Issued: June 2012
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
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 |