Statement No. 71
Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68
Status
Issued: November 2013
Effective date:
- Simultaneously with Statement 68
- Amends GASBS 68, ¶137
Primary Codification Section Reference: Appendix D
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 |