Status of Statement No. 12

Statement No. 12
Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers


Status

Issued: May 1990

Effective Date:

  • Financial statements for fiscal years beginning after June 15, 1990
Affects:

  • Amended NCGAI 6, ¶5
Affected by:

  • Paragraph 1 amended by GASBS 34, ¶3; superseded by GASBS 45, ¶10
  • Footnote 1 supserseded by GASBS 45, ¶10
  • Paragraph 2 and fn2 amended by GASBS 47, ¶3; superseded by GASBS 45, ¶10
  • Paragraphs 3–10 and fn3–fn5 supserseded by GASBS 45, ¶10
  • Paragraph 11 superseded by GASBS 27, ¶24
  • Paragraph 12 amended by GASBS 14, ¶11 and ¶63 and GASBS 34, ¶6 and ¶113; superseded by GASBS 45, ¶10
  • Paragraphs 13 and 14 superseded by GASBS 45, ¶10
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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