Statement No. 27
Accounting for Pensions by State and Local Governmental Employers

Status

Issued: November 1994

Effective Date:

• For periods beginning after June 15, 1997

Affects:

• Supersedes NCGAS 1, fn8
• Amends NCGAS 1, ¶158
• Supersedes NCGAS 6, ¶1–¶4, ¶46, ¶51–¶54, fn6, and fn7
• Amends NCGAI 6, ¶4
• Supersedes NCGAI 8, ¶1–¶5, ¶9–¶11, and ¶13–¶15
• Amends NCGAI 8, ¶8 and ¶12
• Amends GASBS 1, ¶8
• Supersedes GASBS 1, ¶9
• Supersedes GASBS 4
• Supersedes GASBS 5, ¶3–¶13, ¶17, ¶26–¶29, ¶34–¶36, ¶39–¶45, ¶47, ¶77, ¶114, ¶115, fn1, fn3, fn5–fn7, fn10–fn14, and fn16–fn18
• Supersedes GASBS 12, ¶11

Affected by:

• Paragraph 1 and fn1 superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 2 amended by GASBS 43, ¶11; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 3 amended by GASBS 34, ¶69 and GASBS 68, ¶4–¶6; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 4 amended by GASBS 34, ¶3 and GASBS 35, ¶5; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 5 amended by GASBS 47, ¶3; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 6 amended by GASBS 45, ¶6 and GASBS 47, ¶3; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 2 amended by GASBS 47, ¶3; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 3 amended by GASBS 45, ¶8 and GASBS 47, ¶3; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 7 amended by GASBS 45, ¶4; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 8, fn4, and fn5 superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 9 amended by GASBS 34, ¶6; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraphs 10–14 superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 6 superseded by GASBS 73, ¶115 and ¶116
• Footnotes 7–9 superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 10 amended by GASBS 50, ¶8 and ¶9; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnotes 11–13 superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 15 amended by GASBS 34, ¶6 and ¶82; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 16 amended by GASBS 34, ¶16, ¶69, and ¶82 and GASBS 63, ¶8; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 14 amended by GASBS 34, ¶82 and GASBS 63, ¶8; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 17 amended by GASBS 34, ¶69; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 18 superseded by GASBS 35, ¶5
• Paragraph 19 amended by GASBS 34, ¶6, ¶16, ¶79, and ¶82; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 20 amended by GASBS 50, ¶7; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 15 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 21 amended by GASBS 50, ¶8; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 22 amended by GASBS 50, ¶9; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 16 superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 17 amended by GASBS 50, ¶8 and fn4 and GASBS 73, ¶116; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 23 amended by GASBS 34, ¶6; superseded by GASBS 73, ¶4 and ¶11–¶115
• Footnote 18 superseded by GASBS 43, ¶11
• Paragraph 24 superseded by GASBS 45, ¶4
• Paragraph 25 amended by GASBS 34, ¶6, ¶16, ¶79, and ¶92; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraphs 26 and 27 superseded by GASBS 73, ¶4 and ¶11–¶15
• Footnote 19 superseded by GASBS 73, ¶115 and ¶116
• Paragraphs 28–38, fn20, and fn21 superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 39 amended by GASBS 34, ¶6, ¶70, and ¶82; GASBS 45, ¶40; and GASBS 47, ¶3; superseded by GASBS 73, ¶4 and ¶11–¶115
• Paragraph 40 and fn22 superseded by GASBS 73, ¶4 and ¶11–¶115

Primary Codification Section Reference: None

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