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 beginning after 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