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


Issued: December 1974

Effective Date:
December 31, 1974


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Superseded by FAS 87, paragraph 9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FTB 81-3 (Superseded by FAS 111)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