Status of Statement No. 75

Summaries / Status

Status of Statement No. 75
Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions


Status


Issued: June 2015

Effective date:

For fiscal years beginning after June 15, 2017

Affects:
  • Will supersede GASBS 45, ¶1–¶26, ¶28–¶41, fn1–fn4, and fn6–fn32
  • Will supersede GASBS 57, ¶1–¶6, ¶9, and fn1
  • Will supersede GASBTB 2004-2, ¶2–¶4, ¶10, and ¶11
  • Will supersede GASBTB 2008-1
  • Will amend GASBS 10, ¶2
  • Will amend GASBS 14, ¶63
  • Will amend GASBS 16, fn7
  • Will amend GASBS 24, ¶3 and ¶8
  • Will amend GASBS 33, ¶5
  • Will amend GASBS 34, ¶129 and fn47
  • Will amend GASBS 38, ¶13
  • Will amend GASBS 47, ¶4, ¶17, and ¶19
  • Will amend GASBTB 2004-2, ¶1 and ¶5–¶7
  • Will amend GASBTB 2006-1, ¶3, ¶7, and ¶8
Affected by:  No other pronouncements

Primary Codification Section References: P50, P51, P52, and P54


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