Summaries / Status

Status of Statement No. 5
Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers

Status

Issued: November 1986

Effective Date: Financial reports issued for fiscal years beginning after December 15, 1986

Affects:

  • Amended GASBS 4, ¶11
  • Amended NCGAS 1 concerning required supplementary information (principle 12 and ¶128, ¶129, ¶137, ¶139, ¶144, and ¶167)
  • Superseded NCGAS 6, ¶5-¶21
  • Amended NCGAS 7, ¶7, ¶8, ¶15, and ¶25
  • Amended NCGAI 6, ¶4 and ¶5
  • Amended AICPA SOP 80-2, ¶4

Affected by:

  • Paragraphs 1-13, 17, 26-29, 34-36, 39-45, 47, and 115 and fns5-7 and 10 superseded by GASBS 27
  • Paragraphs 1-25, 30-34 (except for fns5-7 and 10), 37, 38, 40, 44-46, and 115 and fn15 superseded by GASBS 25
  • Paragraph 35 and fn11 amended by GASBS 24, ¶12
  • Paragraph 36 and fn12 amended by GASBS 25
  • Paragraph 39 amended by GASBS 24, ¶12
  • Paragraph 40 amended by GASBS 14, ¶11 and ¶63
  • Paragraphs 41 and 47 amended by GASBS 24, ¶12

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