Status of Statement No. 26

Summaries / Status

Status of Statement No. 26
Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans


Status

Issued: November 1994

Effective Date:
  • For periods beginning after June 15, 1996
Affects: No other pronouncements

Affected by:
  • Superseded by GASBS 43
  • Paragraph 4 amended by GASBS 34, ¶106
  • Paragraph 5 amended by GASBS 47, ¶3
  • Footnote 3 amended by GASBS 34, ¶70
  • Footnote 4 amended by GASBS 34, ¶70 and ¶106
  • Paragraph 11 amended by GASBS 34, ¶70 and GASBS 47, ¶3
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

STANDARDS & GUIDANCE

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