Implementation Guide No. 2017-2, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans

Issued: April 2017

Effective date:

• Except for Questions 4.80, 4.144, and 4.151, reporting periods beginning after December 15, 2016
• Questions 4.80, 4.144, and 4.151, reporting periods beginning after June 15, 2017

Affects:

• No other pronouncements

Affected by:

• Question 4.5 amended by GASBS 84, ¶5 and ¶18 and GASBS 92, ¶7
• Question 4.6 amended by GASBS 84, ¶5–¶7 and ¶10
• Question 4.9 amended by GASBIG 2020-1, Q5.4
• Question 4.16 amended by GASBS 84, ¶14–¶20 and ¶22–¶25
• Question 4.17 amended by GASBS 84, ¶5, ¶18, ¶22, and ¶25 and GASBIG 2019-2, Q5.3
• Questions 4.20 and 4.21 will be superseded by GASBS 101, ¶28
• Question 4.22 will be amended by GASBS 101, ¶3
• Question 4.51 amended by GASBS 87, ¶20
• Question 4.53 amended by GASBIG 2019-1, Q5.3
• Question 4.61 amended by GASBS 96, ¶6–¶8
• Question 4.66 amended by GASBS 84, ¶5, ¶6, and ¶10
• Question 4.132 amended by GASBS 85, ¶16
• Question 4.153 amended by GASBS 84, ¶5, ¶6, and ¶10
• Question 4.154 amended by GASBS 84, ¶18
• Question 4.156 amended by GASBS 84, ¶20 and ¶22–¶25

Primary Codification Sections: P53, Po50, Po51

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