Status of Technical Bulletin No. 96-1

Technical Bulletin No. 96-1
Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27


Status

Issued: August 1996

Effective Date:

  • On issuance
Affects:

  • Provided guidance on GASBS 5, ¶35 and ¶36
Affected by:

  • Superseded by implementation of GASBS 27
Primary Codification Section Reference: None

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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