Status of Statement No. 75

Statement No. 75
Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions


Status

Issued: June 2015

Effective date:

  • For fiscal years beginning after June 15, 2017
Affects:

  • Amends GASBS 10, ¶2
  • Amends GASBS 14, ¶63
  • Amends GASBS 16, fn7
  • Amends GASBS 24, ¶3 and ¶8
  • Amends GASBS 33, ¶5
  • Amends GASBS 34, ¶129 and fn47
  • Amends GASBS 38, ¶13
  • Supersedes GASBS 45, ¶1–¶26, ¶28–¶41, fn1–fn4, and fn6–fn32
  • Amends GASBS 47, ¶4, ¶17, and ¶19
  • Supersedes GASBS 57, ¶1–¶6, ¶9, and fn1
  • Amends GASBS 68, fn5 and fn6
  • Supersedes GASBTB 2004-2, ¶2–¶4, ¶10, and ¶11
  • Amends GASBTB 2004-2, ¶1 and ¶5–¶7
  • Amends GASBTB 2006-1, ¶3, ¶7, and ¶8
  • Supersedes GASBTB 2008-1
Affected by:

  • Paragraph 4 amended by GASBS 85, ¶18
  • Footnote 2 amended by GASBS 85, ¶15
  • Paragraph 6 amended by GASBS 85, ¶19
  • Paragraph 8 will be amended by GASBS 101, ¶3
  • Footnote 5 will be amended by GASBS 101, ¶2 and ¶28
  • Paragraph 15 amended by GASBS 85, ¶18
  • Paragraph 46 amended by GASBS 85, ¶8
  • Paragraph 57 amended by GASBS 85, ¶14
  • Paragraphs 64 and 65 amended by GASBS 85, ¶17
  • Paragraph 88 amended by GASBS 85, ¶8
  • Paragraph 97 amended by GASBS 85, ¶14
  • Paragraphs 102, 103, 121, and 122 amended by GASBS 85, ¶17
  • Paragraphs 126, 141, and 161 amended by GASBS 85, ¶8
  • Paragraphs 178 and 179 amended by GASBS 85, ¶17
  • Paragraph 184 amended by GASBS 85, ¶8
  • Paragraphs 196, 197, 208, and 209 amended by GASBS 85, ¶17
  • Paragraph 212 amended by GASBS 85, ¶8
  • Paragraphs 225 and 226 amended by GASBS 85, ¶16
  • Paragraphs 230, 233–235, 239, and 240 will be amended by GASBS 101, ¶25
  • Paragraph 246 will be amended by GASBS 101, ¶3
Other Interpretive Literature:

  • GASBIG 2017-1
  • GASBIG 2017-3
  • GASBIG 2019-1
  • GASBIG 2020-1
Primary Codification Section References: P50, P51, P52, P54

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

STANDARDS & GUIDANCE

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