Status of Statement No. 110

Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35

Status

Issued: August 1992

Effective Date:

For financial statements for fiscal years beginningafter December 15, 1992

Affects:

Amends FAS 35, paragraph 11

Replaces FAS 35, paragraph 12

Deletes FAS 35, footnote 6

Affected by:

No other pronouncements

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:

SOP 92-6

SOP 94-4

SOP 99-2

SOP 99-3

SOP 01-2

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

Resolves EITF Issue No. 89-1

Interpreted by:

No EITF Issues

Related Issues:

No EITF Issues

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