 |
|
 |
FASB Summaries |
Accounting:FASB SummariesFASB Exposure Drafts GASB Summaries GASB Exposure Drafts AICPA White Paper Taxation:Federal Tax FormsNew York State Tax Forms New York City Tax Forms Other State Tax Forms Tax Acct. & Regulatory Bulletin Ethics & RegulationCode of ConductBriefing Book on Issues Risk ManagementPeer Review SummariesRisk Mgt.& Liability Guidebook BookshelfOther CPA Journal PublicationsForensic & Litigation Svcs. Directory Career Opportunities Handbook |
Statement No. 59 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units an amendment of FASB Statement No. 35 STATUS Issue Date: April 1982 Effective Date: April 1982 retroactive to fiscal years beginning after December 15, 1980 Affects: Amends FAS 35, paragraph 30 Affected by: Superseded by FAS 75 Abbreviations for Accounting Pronouncements FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions AIN - AICPA Interpretations ARB - Accounting Research Bulletins CON - FASB Concepts EITF - EITF Issues Q&A - FASB Implementation Guides SUMMARY This Statement amends FASB Statement No. 35, Accounting and Reporting by Defined Benefit Pension Plans. It defers the effective date of Statement 35 for 18 months for plans that are sponsored by state or local governments. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
©2000 New York State Society of Certified Public Accountants. Legal Notices. |