Summaries / Status
Status of 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- Superseded NCGAS 1, fn8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- Superseded by GASBS 27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 |