Statement No. 67
Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25

Status

Effective date:

• For fiscal years beginning after June 15, 2013

Affects:

• Amends GASBS 14, ¶81
• Amends GASBS 25, ¶8
• Amends GASBS 28, fn7 and fn12
• Amends GASBS 31, ¶4
• Amends GASBS 34, ¶107–¶109, ¶129, ¶140, fn43, fn44, fn63, and fn64
• Amends GASBS 44, fn4
• Amends GASBS 50, ¶3
• Amends GASBI3, ¶5 and fn2

Affected by:

• Footnote 2 amended by GASBS 82, ¶8
• Paragraph 11 amended by GASBS 84, ¶5
• Footnote 6 amended by GASBS 74, ¶3 and ¶5
• Paragraph 18 amended by GASBS 72, ¶5–¶58 and ¶64–¶75
• Footnote 7 superseded by GASBS 72, ¶16 and ¶17
• Paragraph 24 amended by GASBS 81, ¶12 and ¶18
• Paragraph 30 amended by GASBS 72, ¶81 and ¶82
• Paragraph 32 amended by GASBS 73, ¶119 and GASBS 82, ¶5
• Footnote 12 amended by GASBS 73, ¶118
• Paragraph 34 amended by GASBS 73, ¶117
• Paragraph 51 amended by GASBS 82, ¶5

Other Interpretive Literature:

• GASBIG 2015-1
• GASBIG 2016-1
• GASBIG 2017-1
• GASBIG 2018-1
• GASBIG 2019-1
• GASBIG 2020-1

Primary Codification Section References: Pe5, Pe6

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