Status of Technical Bulletin No. 2008-1

Status of Technical Bulletin No. 2008-1

Determining the Annual Required Contribution Adjustment for Postemployment Benefits
 

Status

Issued: November 2008

Effective Date:
  • For pensions, financial statements for periods ending after December 15, 2008
  • For OPEB, simultaneously with Statement 45
Affects: Provided guidance on GASBS 27, ¶12 and ¶13 and GASBS 45, ¶15 and ¶16

Affected by:
  • Superseded by GASBS 75
  • Paragraphs 1–3 amended by GASBS 73, ¶4 and ¶11–¶114
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