Pronouncements
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 DStatus
Issued: June 2006Effective Date:
Upon issuance, except for provisions related to GASBS 45
For provisions related to GASBS 45, simultaneously with that Statement
Affects:
For provisions related to GASBS 45, simultaneously with that Statement
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 |