Status of Technical Bulletin No. 2008-1

Determining the Annual Required Contribution Adjustment for Postemployment Benefits
 

Status

Issued: November 2008

Effective Date:

• For pensions, financial statements for periods ending after December 15, 2008
• For OPEB, simultaneously with Statement 45

Affects: Provided guidance on GASBS 27, ¶12 and ¶13 and GASBS 45, ¶15 and ¶16

Affected by:

• Superseded by GASBS 75
• Paragraphs 1–3 amended by GASBS 73, ¶4 and ¶11–¶114

Primary Codification Section Reference: None
 

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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