Status of Interpretation No. 3

Accounting for the Cost of Pension Plans Subject to the Employee Retirement Income Security Act of 1974—an interpretation of APB Opinion No. 8

Status

Issued: December 1974

Effective Date:

December 31, 1974

Affects:

No other pronouncements

Affected by:

Superseded by FAS 87, paragraph 9

Other Interpretive Pronouncement:

FTB 81-3 (Superseded by FAS 111)

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