Status of Technical Bulletin No. 2006-1

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 D
 

Status

Issued: June 2006

Effective Date:
  • Upon issuance, except for provisions related to GASBS 45
  • For provisions related to GASBS 45, simultaneously with that Statement
Affects:
Provides guidance on GASBS 24, ¶7, ¶8b, and ¶12 and GASBS 33, ¶7
Provided guidance on GASBS 43, ¶27, ¶34, ¶36, and ¶41 and GASBS 45, ¶22
 
Affected by:
  • Paragraph 1 amended by GASBS 74, ¶59
  • Paragraph 3 amended by GASBS 75, ¶21
  • Paragraph 4 amended by GASBS 74, ¶3 and ¶5
  • Paragraph 5 amended by GASBS 74, ¶3, ¶5, and ¶43
  • Paragraph 7 amended by GASBS 75, ¶4 and ¶6
  • Paragraph 8 amended by GASBS 74, ¶59; GASBS 75, ¶5 and ¶16; and GASBS 84, ¶18
  • Paragraph 9 amended by GASBS 74, ¶3 and ¶5
  • Paragraph 10 amended by GASBS 63, ¶8 and GASBS 74, ¶20, ¶28, and ¶36
Primary Codification Section References: N50, P50, Po50
 

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