Status of Technical Bulletin No. 96-1
Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27Status
Issued: August 1996Effective Date: On issuance
Affects: Provided guidance on GASBS 5, ¶35 and ¶36
Affected by: Superseded by implementation of GASBS 27
Primary Codification Section Reference: None
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 |