Status of Statement No. 82

Statement No. 82
Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73


Issued: March 2016

Effective date:

  • The requirements of this Statement are effective for reporting periods beginning after June 15, 2016, except for the requirements of paragraph 7 in a circumstance in which an employer’s pension liability is measured as of a date other than the employer’s most recent fiscal year-end. In that circumstance, the requirements of paragraph 7 are effective for that employer in the first reporting period in which the measurement date of the pension liability is on or after June 15, 2017.

  • Amends GASBS 67, ¶32 and ¶51, and fn2
  • Amends GASBS 68, ¶15, ¶46, ¶81, and ¶139, and fn2
  • Amends GASBS 73, fn2
  • Supersedes GASBIG 2015-1, Q5.75.1, Q5.154.1, and Q5.192.2
  • Amends GASBIG 2015-1, Q5.97.2, Q5.154.2, Q5.192.1, and Q5.192.3
Affected by: No other pronouncements

Primary Codification Section References: P20, P22, Pe5

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