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
- 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
- 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- Paragraphs 2−4 amended by GASBS 73, ¶4 and ¶7; superseded by GASBS 75, ¶4 and ¶6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- Paragraphs 10 and 11 amended by GASBS 73, ¶4 and ¶7; superseded by GASBS 75, ¶4 and ¶6
- GASBIG 2015-1
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 |