Pronouncements
Summaries / Status
Status of Statement No. 4
Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers
Status
Issued: September 1986
Effective Date: On issuance in September 1986
Affects: Superseded NCGAS 1, ¶42 fn8
Affected by:
- Superseded by GASBS 27
- Paragraph 10 amended by GASBS 29, ¶6
- Paragraph 11 amended by GASBS 5, ¶30–¶47
Primary Codification Section Reference: None
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 |