Status of Implementation Guide No. 2017-2

Status of Implementation Guide No. 2017-2, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans


Issued: April 2017

Effective date:
  • Except for Questions 4.80, 4.144, and 4.151, reporting periods beginning after December 15, 2016
  • Questions 4.80, 4.144, and 4.151, reporting periods beginning after June 15, 2017
Affects:  No other pronouncements

Affected by:
  • Question 4.5 will be amended by GASBS 84, ¶5 and ¶18
  • Question 4.6 will be amended by GASBS 84, ¶5–¶7 and ¶10
  • Question 4.16 will be amended by GASBS 84, ¶14–¶20 and ¶22–¶25
  • Question 4.17 will be amended by GASBS 84, ¶5, ¶18, ¶22, and ¶25
  • Question 4.51 will be amended by GASBS 87, ¶20
  • Question 4.66 will be amended by GASBS 84, ¶5, ¶6, and ¶10
  • Question 4.132 amended by GASBS 85, ¶16
  • Question 4.153 will be amended by GASBS 84, ¶5, ¶6, and ¶10
  • Question 4.154 will be amended by GASB 84, ¶18
  • Question 4.156 will be amended by GASBS 84, ¶20 and ¶22–¶25

Primary Codification Sections: P53, Po50, and Po51
 

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