Status of Technical Bulletin No. 96-1

Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27
 

Status

Issued: August 1996

Effective 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Affected by: Superseded by implementation of GASBS 27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