Status of Statement No. 82

Summaries / Status

Status of Statement No. 82
Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73


Status


Issued: March 2016

Effective date:

The requirements of this Statement are effective for reporting periods beginning after June 15, 2016, except for the requirements of paragraph 7 in a circumstance in which an employer’s pension liability is measured as of a date other than the employer’s most recent fiscal year-end. In that circumstance, the requirements of paragraph 7 are effective for that employer in the first reporting period in which the measurement date of the pension liability is on or after June 15, 2017.

Affects:

Amends GASBS 67, ¶32 and ¶51, and fn2
Amends GASBS 68, ¶15, ¶46, ¶81, and ¶139, and fn2
Amends GASBS 73, fn2
Supersedes GASBIG 2015-1, Q5.75.1, Q5.154.1, and Q5.192.2
Amends GASBIG 2015-1, Q5.97.2, Q5.154.2, Q5.192.1, and Q5.192.3
 

Affected by:  No other pronouncements


Primary Codification Section References: P20, P22, Pe5


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