Pronouncements

Summaries / Status

Status of Statement No. 12
Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers

Status

Issued: May 1990

Effective Date:

Financial statements for fiscal years beginning after June 15, 1990

Affects: Amended NCGAI 6, ¶5

Affected by:

  • Paragraphs 1–10, 12–14, and footnotes 1–5 superseded by GASBS 45, ¶10
  • Paragraph 1 amended by GASBS 34, ¶3
  • Paragraph 2 and footnote 2 amended by GASBS 47, ¶3
  • Paragraph 11 superseded by GASBS 27, ¶24
  • Paragraph 12 amended by GASBS 14, ¶11 and ¶63 and by GASBS 34, ¶6 and ¶113

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