Status of Implementation Guide No. 25, 26, and 27

Summaries / Status

Guide to Implementation of GASB Statements 25, 26, and 27 on Pension Reporting and Disclosure by State and Local Government Plans and Employers


Status

Issued: June 1997

Affected by:
  • Question 1 amended 2006 and 2007; deleted 2013
  • Question 2 amended 2004, 2006, 2007, and 2011; deleted 2013
  • Question 3 deleted 2005
  • Question 4 amended 2003 and 2007; deleted 2013
  • Question 5 amended 2007; deleted 2013
  • Question 6 amended 2007 and 2012; deleted 2013
  • Question 7 amended 2006 and 2007; deleted 2013
  • Question 8 amended 2007, 2012, and 2013
  • Question 9 deleted 2003
  • Question 10 amended 2007; deleted 2013
  • Question 11 amended 2007 and 2013
  • Question 12 amended 2005, 2007, and 2013
  • Question 13 deleted 2013
  • Question 14 amended 2007; deleted 2013
  • Question 15 deleted 2003
  • Question 16 amended 2007; deleted 2013
  • Questions 17–19 deleted 2013
  • Question 20 amended 2007; deleted 2013
  • Question 21 amended 2003; deleted 2013
  • Questions 22–23 amended 2007; deleted 2013
  • Question 24 amended 2003 and 2007; deleted 2013
  • Question 25 amended 2007; deleted 2013
  • Questions 26–32 deleted 2013
  • Question 33 amended 2007; deleted 2013
  • Question 34 amended 2012; deleted 2013
  • Questions 35–40 deleted 2013
  • Question 41 amended 2003 and 2006; deleted 2013
  • Questions 42–43 amended 2006; deleted 2013
  • Question 44 deleted 2013
  • Question 45 amended 2006; deleted 2013
  • Questions 46–49 deleted 2013
  • Question 50 amended 2007 and 2013
  • Question 51 deleted 2013
  • Question 52 amended 2007; deleted 2013
  • Questions 53–54 amended 2007 and 2012; deleted 2013
  • Questions 55–56 deleted 2013
  • Question 57 amended 2003; deleted 2013
  • Question 58 amended 2003, 2007, 2012, and 2013
  • Question 59 amended 2012; deleted 2013
  • Question 60 deleted 2013
  • Question 61 amended 2007 and 2011; deleted 2013
  • Question 62 deleted 2003
  • Question 63 amended 2003; deleted 2013
  • Question 64 amended 2012; deleted 2013
  • Question 65 amended 2010; deleted 2013
  • Question 66 amended 2003; deleted 2013
  • Question 67 deleted 2013
  • Question 68 deleted 2005; deleted 2013
  • Question 69 deleted 2003; deleted 2013
  • Question 70 amended 2003; deleted 2013
  • Questions 71–72 deleted 2013
  • Questions 73–74 amended 2012; deleted 2013
  • Question 75 deleted 2013
  • Question 76 amended 2003; deleted 2013
  • Questions 77–78 amended 2012; deleted 2013
  • Questions 79–81 deleted 2013
  • Question 82 amended 2012; deleted 2013
  • Question 83 amended 2004 and 2012; deleted 2013
  • Question 84 amended 2007; deleted 2013
  • Question 85 deleted 2003
  • Question 86 amended 2007; deleted 2013
  • Question 87 deleted 2007
  • Question 88 amended 2007; deleted 2013
  • Questions 89–90 deleted 2013
  • Question 91 amended 2003 and 2012; deleted 2013
  • Questions 92–93 deleted 2013
  • Question 94 amended 2012; deleted 2013
  • Question 95 amended 2012; deleted 2013
  • Question 96 amended 2003 and 2007; deleted 2013
  • Question 97 deleted 2005
  • Question 98 deleted 2013
  • Question 99 deleted 2005
  • Question 100 amended 2007; deleted 2013
  • Question 101 deleted 2013
  • Question 102 amended 2003, 2004, 2006, 2009, 2011, and 2012; deleted 2013
  • Question 103 amended 2004; deleted 2006
  • Question 104 amended 2003, 2006, and 2007; deleted 2013
  • Question 105 amended 2006; deleted 2013
  • Question 106 amended 2004; deleted 2006
  • Question 107 amended 2003, 2006, and 2012; deleted 2013
  • Question 108 amended 2006 and 2012; deleted 2013
  • Question 109 amended 2004; deleted 2006
  • Question 110 amended 2006; deleted 2013
  • Question 111 deleted 2003
  • Question 112 amended 2012; deleted 2013
  • Question 113 deleted 2003
  • Question 114 amended 2006; deleted 2013
  • Question 115 deleted 2003
  • Question 116 amended 2003, 2006, and 2012; deleted 2013
  • Question 117 amended 2003 and 2012; deleted 2013
  • Question 118 deleted 2003
  • Question 120 amended 2003
  • Question 123 amended 2003 and 2012
  • Question 124 amended 2013
  • Question 128 amended 2003 and 2012
  • Question 129 amended 2003
  • Question 130 amended 2003 and 2013
  • Question 132 amended 2013
  • Question 133 amended 2007; deleted 2013
  • Question 134 amended 2003 and 2012
  • Question 136 amended 2003 and 2012
  • Question 137 deleted 2003
  • Question 138 amended 2013
  • Question 139 deleted 2003
  • Question 140 amended 2003, 2012, and 2013
  • Question 142 amended 2013
  • Question 143 amended 2007, 2012, and 2013
  • Question 144 deleted 2007 and 2012
  • Question 146 amended 2012; deleted 2013
  • Question 147 amended 2003, 2006, 2007, and 2013
  • Question 148 amended 2004; deleted 2007
  • Question 150 amended 2013
  • Question 151 amended 2007; deleted 2013
  • Question 152 deleted 2013
  • Question 153 amended 2007 and 2013
  • Questions 154–157 deleted 2013
  • Question 158 deleted 2005
  • Questions 159–160 deleted 2013
  • Question 161 amended 2003; deleted 2013
  • Question 162 deleted 2003
  • Question 163 deleted 2013
  • Questions 164–166 deleted 2013
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Primary Comprehensive Implementation Guide Chapter: Chapter 5