Status of Statement No. 71

Summaries / Status

Status of Statement No. 71
Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68


Status

Issued: November 2013

Effective date:
  • Simultaneously with Statement 68
Affects:
  • Amends GASBS 68, ¶137
Affected by:  No other pronouncements

Primary Codification Section Reference: Appendix D
 

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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