Status of Statement No. 25

Summaries / Status

Status of Statement No. 25
Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans


Status

Issued: November 1994

Effective Date: For periods beginning after June 15, 1996

Affects:
  • Amends NCGAS 1, ¶51, ¶53, ¶57, and ¶143
  • Supersedes NCGAS 6, ¶22–¶36, ¶40, and ¶47–¶54
  • Amends GASBS 1, ¶8 and ¶9
  • Amends GASBS 1, ¶12 reference to NCGAS 6
  • Amends GASBS 5, ¶36 and fn12
  • Supersedes GASBS 5, ¶1–¶25, ¶30–¶34 (except for fns5–7 and 10), ¶37, ¶38, ¶40, and ¶44–¶46 and fn15
  • Amends GASBS 9, ¶15
Affected by:
  • Paragraph 1 superseded by GASBS 74, ¶60
  • Footnote 1 superseded by GASBS 73, ¶115 and ¶116, and GASBS 74
  • Paragraph 2 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 3 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 4 amended by GASBS 34, ¶70; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 5 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 6 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 2 amended by GASBS 34, ¶70; superseded by GASBS 74, ¶60
  • Footnote 3 superseded by GASBS 43
  • Paragraph 7 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 8 amended by GASBS 67, ¶3 and GASBS 73, ¶10; superseded by GASBS 74, ¶60
  • Paragraph 9 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 10 amended by GASBS 73, ¶10, ¶115, and ¶116; superseded by GASBS 74, ¶60
  • Paragraph 11 superseded by GASBS 74, ¶60
  • Paragraph 12 amended by GASBS 47, ¶3; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 13 amended by GASBS 34, ¶106 and GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 14 amended by GASBS 34, ¶139; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 15 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 4 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 16 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 17 amended by GASBS 34, ¶106 and ¶139; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 18 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 19 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 5 amended by GASBS 43, ¶11 and GASBS 63, ¶7 and ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 6 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 20 amended by GASBS 43, ¶24 and GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 21 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 22 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 23 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 24 amended by GASBS 31, ¶4; GASBS 53, ¶20 and ¶67; GASBS 59, ¶4; and GASBS 72, ¶5 and ¶64–¶75; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 7 superseded by GASBS 72, ¶16
  • Footnote 8 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 25 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 26 amended by GASBS 43, ¶24; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 27 amended by GASBS 50, fn2 and GASBS 63, ¶7 and ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 9 superseded by GASBS 34, ¶13
  • Paragraph 28 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 29 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 10 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 11 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 12 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 30 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 31 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 32 amended by GASBS 40, ¶12; GASBS 50, ¶4; GASBS 63, ¶8; and GASBS 72, ¶80–¶82; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 13 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 14 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 15 superseded by GASBS 54, ¶5–¶29
  • Footnote 16 amended by GASBS 43, ¶11; superseded by GASBS 54, ¶5–¶29
  • Paragraph 33 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 17 superseded by GASBS 50, ¶6
  • Footnote 18 superseded by GASBS 50, ¶4
  • Paragraph 34 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 19 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 35 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 36 amended by GASBS 50, ¶4; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 20 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 21 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 22 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 23 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 24 amended by GASBS 50, ¶4 and ¶6; superseded by GASBS
  • 73, ¶115 and ¶116
  • Footnote 25 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 37 amended by GASBS 50, ¶6; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 26 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 38 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 27 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 39 superseded by GASBS 73, ¶115 and ¶116
  • Footnote 28 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 40 amended by GASBS 50, ¶2; superseded by GASBS 73, ¶115 and ¶116
  • Footnote 29 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 41 amended by GASBS 40, ¶13; GASBS 50, ¶5; GASBS 72, ¶80–¶82; and GASBS 73, ¶4; superseded by GASBS 74, ¶60
  • Footnote 30 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 42 amended by GASBS 43, ¶11; superseded by GASBS 74, ¶60
  • Paragraph 43 superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 44 amended by GASBS 34, ¶70; GASBS 43, ¶9 and ¶46; GASBS 47, ¶3; GASBS 59, ¶4; GASBS 63, ¶8; and GASBS 72, ¶5; superseded by GASBS 73, ¶10
  • Paragraph 45 superseded by GASBS 73, ¶10
  • Footnote 31 superseded by GASBS 73, ¶115 and ¶116
Primary Codification Section References: Po51



Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides