Status of Statement No. 82

Summaries / Status

Status of Statement No. 82
Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73


Issued: March 2016

Effective date:

The requirements of this Statement are effective for reporting periods beginning after June 15, 2016, except for the requirements of paragraph 7 in a circumstance in which an employer’s pension liability is measured as of a date other than the employer’s most recent fiscal year-end. In that circumstance, the requirements of paragraph 7 are effective for that employer in the first reporting period in which the measurement date of the pension liability is on or after June 15, 2017.


Amends GASBS 67, ¶32 and ¶51, and fn2
Amends GASBS 68, ¶15, ¶46, ¶81, and ¶139, and fn2
Amends GASBS 73, fn2
Supersedes GASBIG 2015-1, Q5.75.1, Q5.154.1, and Q5.192.2
Amends GASBIG 2015-1, Q5.97.2, Q5.154.2, Q5.192.1, and Q5.192.3

Affected by:  No other pronouncements

Primary Codification Section References: P20, P22, Pe5

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