Status of Technical Bulletin No. 2008-1
Determining the Annual Required Contribution Adjustment for Postemployment BenefitsStatus
Issued: November 2008Effective Date:
- For pensions, financial statements for periods ending after December 15, 2008
- For OPEB, simultaneously with Statement 45
Affected by:
- Superseded by GASBS 75
- Paragraphs 1–3 amended by GASBS 73, ¶4 and ¶11–¶114
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 |