Status of Statement No. 78

Statement No. 78
Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans


Status

Issued: December 2015

Effective date:

  • For reporting periods beginning after December 15, 2015
Affects:

  • Amends NCGAI 6, ¶4
  • Amends GASBS 38, ¶13
  • Amends GASBS 68, ¶4, ¶5, and ¶13
  • Amends GASBTB 2004-2, ¶1
  • Amends GASBIG 2015-1, Q5.116.3, Q5.116.4, Q5.116.6, and Q5.116.9
Affected by: No other pronouncements

Primary Codification Section Reference: P20

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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