Status of Statement No. 35

Accounting and Reporting by Defined Benefit Pension Plans

Status

Issued: March 1980

Effective Date:

For plan years beginning after December 15, 1980 (but deferred indefinitely by FAS 75 for plans sponsored by state or local governments)

Affects:

No other pronouncements

Affected by:

Paragraph 2 amended by FAS 135, paragraph 4(j)

Paragraph 11 amended by FAS 110, paragraph 7(a); FAS 149, paragraph 31; and FAS 157, paragraph E7

Paragraph 12 replaced by FAS 110, paragraph 7(b)

Paragraph 30 amended by FAS 59, paragraph 3; FAS 75, paragraph 2; and FAS 135, paragraph 3

Footnote 4a added by FAS 149, paragraph 31, and deleted by FAS 157, paragraph E7

Footnote 5 amended by FAS 157, paragraph E7

Footnote 6 deleted by FAS 110, paragraph 7(b)

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:

SOP 92-6

SOP 94-4

SOP 94-6

SOP 99-2

SOP 99-3

SOP 01-2

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