Pronouncements
Status of Technical Bulletin No. 2004-2
Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities by Cost-Sharing EmployersStatus
Issued: December 2004Effective Date:
For pension transactions: December 15, 2004
For OPEB transactions: simultaneously with Statement 45
Affects:
For OPEB transactions: simultaneously with Statement 45
Provides guidance on GASBS 27, ¶16, ¶17, and ¶19, and GASBS 45, ¶19–¶21 and ¶23
Affected by: No other pronouncementsOther Interpretive Literature: GASB Comprehensive Implementation Guide
Primary Codification Section References: 1500, 1600, P20, P50
References
GASB Statement No. 27, Accounting for Pensions by State and Local Governmental Employers
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 |