Status of Technical Bulletin No. 96-1

Status of Technical Bulletin No. 96-1

Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27


Issued: August 1996

Effective Date: On issuance

Affects: Provided guidance on GASB 5, ¶35 and ¶36

Affected by: Superseded by implementation of GASBS 27

Primary Codification Section Reference: None

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