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Statement No. 75 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: November 1983 Effective Date: November 1983 retroactive for fiscal years beginning after December 15, 1980 Affects: Amends FAS 35, paragraph 30 Supersedes FAS 59 Affected by: No other pronouncements 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, to defer indefinitely its applicability to pension plans of state and local governmental units pending further action by the Board. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
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