Status of Statement No. 5

Summaries / Status

Status of Statement No. 5
Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers


Status

Issued: November 1986

Effective Date:

  • Financial reports issued for fiscal years beginning after December 15, 1986

Affects:

  • Amended NCGAS 1 concerning required supplementary information (principle 12, ¶128, ¶129, ¶137, ¶139, ¶144, and ¶167)
  • Superseded NCGAS 6, ¶5–¶21
  • Amended NCGAS 7, ¶7, ¶8, ¶15, and ¶25
  • Amended NCGAI 6, ¶4 and ¶5
  • Amended GASBS 4, ¶11
  • Amended AICPA SOP 80-2, ¶4

Affected by:

  • Paragraph 1 superseded by GASBS 25
  • Footnote 1 superseded by GASBS 27
  • Paragraph 2 superseded by GASBS 25
  • Paragraphs 3–7 superseded by GASBS 27
  • Footnote 2 superseded by GASBS 25
  • Paragraphs 8–13 superseded by GASBS 27
  • Paragraphs 14–16 superseded by GASBS 25
  • Paragraph 17 superseded by GASBS 27
  • Paragraphs 18–25 superseded by GASBS 25
  • Paragraphs 26–29 superseded by GASBS 27
  • Paragraph 30 superseded by GASBS 25
  • Footnote 3 superseded by GASBS 27
  • Footnote 4 superseded by GASBS 25
  • Footnotes 5–7 superseded by GASBS 27
  • Paragraphs 31, 32, fn8, and fn9 superseded by GASBS 25
  • Footnote 10 superseded by GASBS 27
  • Paragraph 33 superseded by GASBS 25
  • Paragraph 34 superseded by GASBS 27
  • Paragraph 35 and fn11 amended by GASBS 24, ¶12; superseded by GASBS 27
  • Footnote 12 amended by GASBS 25; superseded by GASBS 27
  • Footnotes 13 and 14 superseded by GASBS 27
  • Footnote 15 superseded by GASBS 25
  • Footnote 16 superseded by GASBS 27
  • Paragraph 36 amended by GASBS 25; superseded by GASBS 27
  • Paragraphs 37 and 38 superseded by GASBS 25
  • Paragraph 39 amended by GASBS 24, ¶12; superseded by GASBS 27
  • Footnote 17 superseded by GASBS 27
  • Paragraph 40 amended by GASBS 14, ¶11 and ¶63; superseded by GASBS 27
  • Paragraph 41 amended by GASBS 24, ¶12; superseded by GASBS 27
  • Paragraphs 42–45 superseded by GASBS 27
  • Paragraph 46 superseded by GASBS 25
  • Paragraph 47 amended by GASBS 24, ¶12; superseded by GASBS 27
  • Paragraphs 48, 49, 77, and fn18 superseded by GASBS 27
  • Paragraphs 78–113 superseded by GASBS 25
  • Paragraphs 114 and 115 superseded by GASBS 27

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