Summaries / Status
Status of Statement No. 68
Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27
Status
Issued: June 2012
- For fiscal years beginning after June 15, 2014
Affects:
- Amends NCGAS 1, ¶43 and ¶157
- Amends NCGAI 6, ¶4
- Amends GASBS 10, ¶2
- Amends GASBS 14, ¶63
- Amends GASBS 16, fn7
- Amends GASBS 24, ¶3
- Amends GASBS 27, ¶3
- Amends GASBS 33, ¶5
- Amends GASBS 34, ¶129 and fn47
- Amends GASBS 38, ¶13
- Amends GASBS 47, ¶4, ¶17, and ¶19
- Amends GASBS 50, ¶3
- Amends GASBTB 2004-2, ¶1 and ¶5–¶7
Affected by:
- Paragraph 4 amended by GASBS 78, ¶2
- Footnote 2 amended by GASBS 82, ¶8
- Paragraph 5 amended by GASBS 78, ¶3
- Paragraph 6 amended by GASBS 73, ¶4 and ¶7
- Paragraph 7 amended by GASBS 73, ¶10
- Footnote 5 amended by GASBS 75, ¶4 and ¶5
- Footnote 6 amended by GASBS 75, ¶4
- Paragraph 13 amended by GASBS 78, ¶2
- Paragraph 15 amended by GASBS 82, ¶6
- Paragraph 34 amended by GASBS 73, ¶122
- Paragraph 36 amended by GASBS 85, ¶8
- Footnote 13 superseded by GASBS 73, ¶118
- Paragraph 46 amended by GASBS 73, ¶119 and GASBS 82, ¶6
- Paragraph 47 amended by GASBS 73, ¶117
- Paragraph 48 and fn15 amended by GASBS 73, ¶118
- Paragraphs 57 and 58 amended by GASBS 73, ¶122
- Paragraph 73 amended by GASBS 85, ¶8
- Paragraph 81 amended by GASBS 73, ¶119 and GASBS 82, ¶6
- Paragraph 82 amended by GASBS 73, ¶117
- Paragraphs 90, 94, 95, fn22, and fn23 amended by GASBS 73, ¶120 and ¶121
- Paragraph 107 amended by GASBS 85, ¶8
- Paragraph 114 amended by GASBS 73, ¶119
- Paragraph 115 amended by GASBS 73, ¶117
- Paragraph 120 amended by GASBS 73, ¶118
- Paragraph 121 amended by GASBS 85, ¶8
- Paragraphs 123, 126–128, 132, and 133 will be amended by GASBS 101, ¶25
- Paragraph 137 amended by GASBS 71, ¶3
- Paragraph 139 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: P20, P21
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 |