Status of Technical Bulletin No. 2006-1
Accounting and Financial Reporting by Employers and OPEB Plans for Payments from the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part DStatus
Issued: June 2006Effective Date:
- Upon issuance, except for provisions related to GASBS 45
- For provisions related to GASBS 45, simultaneously with that Statement
Provides guidance on GASBS 24, ¶7, ¶8b, and ¶12 and GASBS 33, ¶7
Provided guidance on GASBS 43, ¶27, ¶34, ¶36, and ¶41 and GASBS 45, ¶22
Affected by:
Provided guidance on GASBS 43, ¶27, ¶34, ¶36, and ¶41 and GASBS 45, ¶22
- Paragraph 1 amended by GASBS 74, ¶59
- Paragraph 3 amended by GASBS 75, ¶21
- Paragraph 4 amended by GASBS 74, ¶3 and ¶5
- Paragraph 5 amended by GASBS 74, ¶3, ¶5, and ¶43
- Paragraph 7 amended by GASBS 75, ¶4 and ¶6
- Paragraph 8 amended by GASBS 74, ¶59; GASBS 75, ¶5 and ¶16; and GASBS 84, ¶18
- Paragraph 9 amended by GASBS 74, ¶3 and ¶5
- Paragraph 10 amended by GASBS 63, ¶8 and GASBS 74, ¶20, ¶28, and ¶36
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 |