Status of Statement No. 35
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
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 28(i) amended by FAS 165, paragraph B7
- 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