Status of Statement No. 71

Summaries / Status

Status of Statement No. 71
Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68


Issued: November 2013

Effective date:
  • Simultaneously with Statement 68
  • Amends GASBS 68, ¶137
Affected by:  No other pronouncements

Primary Codification Section Reference: Appendix D

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