Pronouncements

Summaries / Status

Status of Statement No. 26
Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans


Status

Issued: November 1994

Effective Date: For periods beginning after June 15, 1996

Affects: No other pronouncements

Affected by:

  • Superseded by GASBS 43
  • Paragraph 4 amended by GASBS 34, ¶106
  • Paragraph 5 amended by GASBS 47, ¶3
  • Footnote 3 amended by GASBS 34, ¶70
  • Footnote 4 amended by GASBS 34, ¶70 and ¶106
  • Paragraph 11 amended by GASBS 34, ¶70
Other Interpretive Literature: GASBQ&A 25/26/27

Primary Codification Section Reference: None


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