Status of Technical Bulletin No. 2006-1

Status of Technical Bulletin No. 2006-1

Accounting and Financial Reporting by Employers and OPEB Plans for Payments from the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part D

Status

Issued: June 2006

Effective Date:
Upon issuance, except for provisions related to GASBS 45
For provisions related to GASBS 45, simultaneously with that Statement
 
Affects:
Provides guidance on GASBS 24, ¶7, ¶8b, and ¶12; GASBS 33, ¶7; GASBS 43, ¶27, ¶34, ¶36, and ¶41; and GASBS 45, ¶22
 
Affected by: Paragraph 10 amended by GASBS 63, ¶8

Primary Codification Section References: N50, P50, Po50

References

GASB Statement No. 24, Accounting and Financial Reporting for Certain Grants and Other Financial Assistance

GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions
GASB Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions


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