Status of Statement No. 74

Summaries / Status

Status of Statement No. 74
Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans


Status


Issued: June 2015

Effective date:

For fiscal years beginning after June 15, 2016

Affects:
  • Amends GASBS 10, ¶2
  • Amends GASBS 14, ¶81
  • Supersedes GASBS 25, ¶1, ¶8, ¶10, ¶11, ¶41a, ¶41b, ¶42, fn1, and fn2
  • Amends GASBS 34, ¶70, ¶106–¶109, ¶129, ¶140, ¶141, fn43, fn44, fn63, and fn64
  • Supersedes GASBS 40, ¶13
  • Supersedes GASBS 43, ¶1–¶47, fn1–fn3, fn5–fn10, and fn12–fn31
  • Amends GASBS 44, ¶10 and ¶39
  • Supersedes GASBS 45, ¶27
  • Amends GASBS 45, ¶9, ¶22, fn19, fn21, and fn25
  • Supersedes GASBS 50, ¶1–¶3, ¶5, and ¶11–¶13
  • Supersedes GASBS 57, ¶7 and ¶8
  • Amends GASBS 57, ¶3 and ¶4
  • Amends GASBS 59, ¶4
  • Amends GASBS 67, fn6
  • Amends GASBTB 2006-1, ¶1, ¶4, ¶5, and ¶8–¶10
  • Amends NCGAI 6, ¶5
Affected by: 
  • Footnote 2 amended by GASBS 85, ¶15
  • Paragraph 4 will be amended by GASBS 84, ¶5
  • Paragraph 18 will be amended by GASBS 84, ¶5
  • Paragraph 36 amended by GASBS 85, ¶13
  • Paragraph 56 amended by GASBS 85, ¶16
  • Paragraph 57 amended by GASBS 85, ¶16
  • Paragraph 59 will be amended by GASBS 84, ¶5 and ¶18
  • Paragraph 63 amended by GASBS 85, ¶13
Primary Codification Section References: P53, Po50, 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