Status of Statement No. 4

Statement No. 4
Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers


Status

Issued: September 1986

Effective Date:

  • On issuance in September 1986
Affects:

  • Superseded NCGAS 1, fn8
Affected by:

  • Superseded by GASBS 27
  • Paragraph 10 amended by GASBS 29, ¶6
  • Paragraph 11 amended by GASBS 5, ¶30–¶47
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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