Status of Statement No. 78

Summaries / Status

Status of Statement No. 78
Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans


Status

Issued: December 2015

Effective date:
  • For reporting periods beginning after December 15, 2015
Affects:
  • Amends GASBS 38, ¶13
  • Amends GASBS 68, ¶4, ¶5, and ¶13
  • Amends NCGAI 6, ¶4
  • Amends GASBTB 2004-2, ¶1
  • Amends GASBIG 2015-1, Q5.116.3, Q5.116.4, Q5.116.6, and Q5.116.9

Affected by:  No other pronouncements

Primary Codification Section Reference: P20
 

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