Statement No. 74
Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans

Status

Issued: June 2015

Effective date:

• For fiscal years beginning after June 15, 2016

Affects:

• Amends NCGAI 6, ¶5
• Amends GASBS 10, ¶2
• Amends GASBS 14, ¶81
• Supersedes GASBS 25, ¶1, ¶8, ¶10, ¶11, ¶41, ¶42, fn1, and fn2
• Amends GASBS 34, ¶70, ¶106–¶109, ¶129, ¶140, ¶141, fn43, fn44, fn63, and fn64
• Supersedes GASBS 40, ¶13
• Supersedes GASBS 43, ¶1–¶47, fn1–fn3, fn5–fn10, and fn12–fn31
• Amends GASBS 44, ¶10 and ¶39
• Supersedes GASBS 45, ¶27
• Amends GASBS 45, ¶8, ¶9, ¶22, fn19, fn21, and fn25
• Supersedes GASBS 50, ¶1–¶3, ¶5, and ¶11–¶13
• Supersedes GASBS 57, ¶7 and ¶8
• Amends GASBS 57, ¶3 and ¶4
• Amends GASBS 59, ¶4
• Amends GASBS 67, fn6
• Amends GASBTB 2006-1, ¶1, ¶4, ¶5, and ¶8–¶10

Affected by:

• Footnote 2 amended by GASBS 85, ¶15
• Paragraph 4 amended by GASBS 84, ¶5 and GASBS 92, ¶7
• Paragraph 10 will be amended by GASBS 101, ¶3
• Footnote 6 will be amended by GASBS 101, ¶2 and ¶28
• Paragraph 18 amended by GASBS 84, ¶5
• Paragraph 36 amended by GASBS 85, ¶13
• Paragraphs 56 and 57 amended by GASBS 85, ¶16
• Paragraph 59 amended by GASBS 84, ¶5 and ¶18 and GASBS 92, ¶7 and ¶8
• Paragraph 63 amended by GASBS 85, ¶13; will be amended by GASBS 101, ¶3

Other Interpretive Literature:

• GASBIG 2017-1
• GASBIG 2017-2
• GASBIG 2017-3
• GASBIG 2018-1
• GASBIG 2019-1
• GASBIG 2020-1

Primary Codification Section References: P53, Po50, Po51

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