Summaries / Status
Status of Statement No. 74
Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
Status
Issued: June 2015
Effective date:
- For fiscal years beginning after June 15, 2016
Affects:
- Amends NCGAI 6, ¶5
- Amends GASBS 10, ¶2
- Amends GASBS 14, ¶81
- Supersedes GASBS 25, ¶1, ¶8, ¶10, ¶11, ¶41, ¶42, fn1, and fn2
- Amends GASBS 34, ¶70, ¶106–¶109, ¶129, ¶140, ¶141, fn43, fn44, fn63, and fn64
- Supersedes GASBS 40, ¶13
- Supersedes GASBS 43, ¶1–¶47, fn1–fn3, fn5–fn10, and fn12–fn31
- Amends GASBS 44, ¶10 and ¶39
- Supersedes GASBS 45, ¶27
- Amends GASBS 45, ¶8, ¶9, ¶22, fn19, fn21, and fn25
- Supersedes GASBS 50, ¶1–¶3, ¶5, and ¶11–¶13
- Supersedes GASBS 57, ¶7 and ¶8
- Amends GASBS 57, ¶3 and ¶4
- Amends GASBS 59, ¶4
- Amends GASBS 67, fn6
- Amends GASBTB 2006-1, ¶1, ¶4, ¶5, and ¶8–¶10
Affected by:
- Footnote 2 amended by GASBS 85, ¶15
- Paragraph 4 amended by GASBS 84, ¶5 and GASBS 92, ¶7
- Paragraph 10 will be amended by GASBS 101, ¶3
- Footnote 6 will be amended by GASBS 101, ¶2 and ¶28
- Paragraph 18 amended by GASBS 84, ¶5
- Paragraph 36 amended by GASBS 85, ¶13
- Paragraphs 56 and 57 amended by GASBS 85, ¶16
- Paragraph 59 amended by GASBS 84, ¶5 and ¶18 and GASBS 92, ¶7 and ¶8
- Paragraph 63 amended by GASBS 85, ¶13; will be amended by GASBS 101, ¶3
Other Interpretive Literature:
- GASBIG 2017-1
- GASBIG 2017-2
- GASBIG 2017-3
- GASBIG 2018-1
- GASBIG 2019-1
- GASBIG 2020-1
Primary Codification Section References: P53, Po50, Po51
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 |