Status of Technical Bulletin No. 87-1

Accounting for a Change in Method of Accounting for Certain Postretirement Benefits

Status

Issued: April 1987

Effective Date:
Effective for fiscal years beginning after December 15, 1986

 

Affects:
No other pronouncements

 

Affected by:
Superseded by FAS 106, paragraph 115, for accounting changes adopted on or after December 21, 1990

 


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