Status of Statement No. 4

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  • Superseded NCGAS 1, fn8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  • Superseded by GASBS 27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
GASBIG - GASB Implementation Guides
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position

AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions