Status of Statement No. 74

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

STANDARDS & GUIDANCE

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