Technical Bulletin No. 2004-2
Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities by Cost-Sharing Employers

Status

Issued: December 2004

Effective Date:

• For pension transactions: December 15, 2004
• For OPEB transactions: simultaneously with GASBS 45

Affects:

• Provided guidance on GASBS 27, ¶16, ¶17, and ¶19 and GASBS 45, ¶19−¶21 and ¶23
• Provides guidance on GASBS 68, ¶73, ¶107, and ¶121

Affected by:

• Paragraph 1 amended by GASBS 68, ¶4−¶6, ¶73, ¶107, and ¶121; GASBS 73, ¶10 and ¶116; GASBS 75, ¶4, ¶6, and ¶141; GASBS 78, ¶3; and GASBS 85, ¶19
• Paragraphs 2−4 amended by GASBS 73, ¶4 and ¶7; superseded by GASBS 75, ¶4 and ¶6
• Paragraph 5 amended by GASBS 68, ¶4−¶6, ¶73, ¶107, and ¶121; GASBS 73, ¶10; and GASBS 75, ¶4, ¶6, and ¶140
• Paragraph 6 amended by GASBS 68, ¶5; GASBS 73, ¶4 and ¶7; and GASBS 75, ¶4 and ¶6
• Paragraph 7 amended by GASBS 68, ¶4–¶6, ¶73, ¶107, and ¶121; GASBS 73, ¶10; and GASBS 75, ¶4, ¶6, and ¶141
• Paragraphs 10 and 11 amended by GASBS 73, ¶4 and ¶7; superseded by GASBS 75, ¶4 and ¶6

Other Interpretive Literature:

• GASBIG 2015-1

Primary Codification Section References: P20, P50

References:

• GASB Statement No. 68, Accounting and Financial Reporting for Pensions

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