Status of Statement No. 25

Summaries / Status

Status of Statement No. 25
Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans


Status

Issued: November 1994

Effective Date: For periods beginning after June 15, 1996

Affects:

  • Amends NCGAS 1, ¶51, ¶53, ¶57, and ¶143
  • Supersedes NCGAS 6, ¶22–¶36, ¶40, and ¶47–¶54
  • Amends GASBS 1, ¶8 and ¶9
  • Amends GASBS 1, ¶12 reference to NCGAS 6
  • Amends GASBS 5, ¶36 and fn12
  • Supersedes GASBS 5, ¶1–¶25, ¶30–¶34 (except for fns5–7 and 10), ¶37, ¶38, ¶40, and ¶44–¶46 and fn15
  • Amends GASBS 9, ¶5
Affected by:

  • Paragraph 4 amended by GASBS 43, ¶11
  • Footnote 2 amended by GASBS 34, ¶70
  • Footnote 3 superseded by GASBS 43
  • Paragraph 7  amended by GASBS 63, ¶8
  • Paragraph 8 will be amended by GASBS 67, ¶3
  • Paragraph 12 amended by GASBS 47, ¶3
  • Paragraph 13 amended by GASBS 34, ¶106 and GASBS 63, ¶8
  • Paragraph 14 amended by GASBS 34, ¶139
  • Paragraph 17 amended by GASBS 34, ¶106 and ¶139
  • Footnote 5 amended by GASBS 43, ¶11 and GASBS 63, ¶7 and ¶8
  • Paragraph 19 amended by GASBS 63, ¶8
  • Paragraph 20 amended by GASBS 43, ¶24 and GASBS 63, ¶8
  • Paragraph 24 amended by GASBS 31, ¶4; GASBS 53, ¶20 and ¶67; and GASBS 59, ¶4
  • Paragraph 26 amended by GASBS 43, ¶24
  • Paragraph 27 amended by GASBS 50, fn2 and GASBS 63, ¶7 and ¶8
  • Footnote 9 superseded by GASBS 34, ¶13
  • Paragraph 28 amended by GASBS 63, ¶8
  • Paragraph 29 amended by GASBS 63, ¶8
  • Paragraph 30 amended by GASBS 63, ¶8
  • Paragraph 32 amended by GASBS 50, ¶4 and GASBS 63, ¶8
  • Footnote 15 superseded by GASBS 54, ¶5-¶29¶
  • Paragraph 32d superseded by GASBS 40, ¶12
  • Footnote 16 amended by GASBS 43, ¶11
  • Footnote 17 superseded by GASBS 50, ¶6
  • Footnote 18 superseded by GASBS 50, ¶4
  • Paragraph 36 amended by GASBS 50, ¶4
  • Footnote 24 amended by GASBS 50, ¶4 and ¶6
  • Paragraph 37 amended by GASBS 50, ¶6
  • Paragraph 38 amended by GASBS 63, ¶8
  • Paragraph 40 amended by GASBS 50, ¶2
  • Paragraph 41 amended by GASBS 50, ¶5
  • Paragraph 41c superseded by GASBS 40, ¶13
  • Paragraph 42 amended by GASBS 43, ¶11
  • Paragraph 44 amended by GASBS 34, ¶70; GASBS 43, ¶9 and ¶46; GASBS 47, ¶3; GASBS 59, ¶4; and  GASBS 63, ¶8
Other Interpretive Literature:

  • GASBQ&A 25/26/27
  • GASB Comprehensive Implementation Guide
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