Status of Technical Bulletin No. 2004-2

Status of 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  • Paragraphs 2−4 amended by GASBS 73, ¶4 and ¶7; superseded by GASBS 75, ¶4 and ¶6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  • Paragraphs 10 and 11 amended by GASBS 73, ¶4 and ¶7; superseded by GASBS 75, ¶4 and ¶6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
 

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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