Status of Statement No. 67

Statement No. 67
Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25


Status

Effective date:

  • For fiscal years beginning after June 15, 2013
Affects:

  • Amends GASBS 14, ¶81
  • Amends GASBS 25, ¶8
  • Amends GASBS 28, fn7 and fn12
  • Amends GASBS 31, ¶4
  • Amends GASBS 34, ¶107–¶109, ¶129, ¶140, fn43, fn44, fn63, and fn64
  • Amends GASBS 44, fn4
  • Amends GASBS 50, ¶3
  • Amends GASBI3, ¶5 and fn2
Affected by:

  • Footnote 2 amended by GASBS 82, ¶8
  • Paragraph 11 amended by GASBS 84, ¶5
  • Footnote 6 amended by GASBS 74, ¶3 and ¶5
  • Paragraph 18 amended by GASBS 72, ¶5–¶58 and ¶64–¶75
  • Footnote 7 superseded by GASBS 72, ¶16 and ¶17
  • Paragraph 24 amended by GASBS 81, ¶12 and ¶18
  • Paragraph 30 amended by GASBS 72, ¶81 and ¶82
  • Paragraph 32 amended by GASBS 73, ¶119 and GASBS 82, ¶5
  • Footnote 12 amended by GASBS 73, ¶118
  • Paragraph 34 amended by GASBS 73, ¶117
  • Paragraph 51 amended by GASBS 82, ¶5
Other Interpretive Literature:

  • GASBIG 2015-1
  • GASBIG 2016-1
  • GASBIG 2017-1
  • GASBIG 2018-1
  • GASBIG 2019-1
  • GASBIG 2020-1
Primary Codification Section References: Pe5, Pe6

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions
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