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
- 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
- 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- Footnote 7 superseded by GASBS 72, ¶16 and ¶17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
- GASBIG 2015-1
- GASBIG 2016-1
- GASBIG 2017-1
- GASBIG 2018-1
- GASBIG 2019-1
- GASBIG 2020-1
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 |