Summaries / Status

Status of Statement No. 47
Accounting for Termination Benefits


Status

Issued: June 2005

Effective Date:

    For periods beginning after June 15, 2005

Affects:

  • Amends NCGAI 6, ¶5
  • Supersedes NCGAI 8, ¶6, ¶7, ¶8b, ¶12, ¶17, and ¶18
  • Amends GASBS 1, ¶8
  • Amends GASBS 10, ¶2
  • Amends GASBS 12, ¶2 and fn2
  • Amends GASBS 25, ¶44
  • Amends GASBS 26, ¶5 and ¶11
  • Amends GASBS 27, fn2, fn3 and ¶5, ¶6, and ¶39
  • Amends GASBS 34, ¶81
  • Amends GASBS 43, ¶9 and ¶46
  • Amends GASBS 45, ¶8 and ¶40
  • Amends GASBI 6, ¶5, ¶6, ¶9, ¶11, and ¶14 and fn7 

Affected by: No other pronouncements

Other Interpretive Literature:

    GASB Comprehensive Implementation Guide

Primary Codification Section Reference: T25
 

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

Additional Details