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
- Amended NCGAI 6, ¶5
- Paragraph 1 amended by GASBS 34, ¶3; superseded by GASBS 45, ¶10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- Paragraph 2 and fn2 amended by GASBS 47, ¶3; superseded by GASBS 45, ¶10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- Paragraph 11 superseded by GASBS 27, ¶24
- Paragraph 12 amended by GASBS 14, ¶11 and ¶63 and GASBS 34, ¶6 and ¶113; superseded by GASBS 45, ¶10
- Paragraphs 13 and 14 superseded by GASBS 45, ¶10
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 |