-
Board
ActivitiesBoard Meetings Action Alert Calendar Meeting Preregistration Form Board Meeting Handouts Meeting Webcast - Live Meeting Webcasts - Archive Educational Webcasts and Webinars Online Public Reference Room International Convergence EITF Investors Nonpublic Entity Stakeholders Accounting Standards Codification - Projects
-
Exposure
Documents -
EITF
About Members Meeting Schedule Open Issues and
Proposed Agenda Description and Status
of Current Issues Meeting Materials and Minutes Proposed Codification Updates and
Comment Letters Meetings Available by Audio
Webcast and Telephone Recent Staff Announcements Issues Grouped by Type Effective Dates of Recent
Consensuses Full Text – Abstracts - Standards
-
About
FASBFacts About FASB Our Mission Our Independent Structure Our Rules of Procedure Our Standards-Setting Process Our People Financial Accounting Foundation FASAC Additional Information /
Contacting the FASB Articles, Reports, and Presentations Government Affairs and
External Relations 2010 Annual Report Careers Contact Us Directions, Transportation and Area
Hotels -
Advisory
Groups -
News
Center -
FASB
XBRL - FASB
Store
Standards
Summary of 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 (Issued 11/83)
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.
Additional Details