Status of Statement No. 36
Disclosure of Pension Information—an amendment of APB Opinion No. 8
Status
Issued: May 1980
- Effective Date:
- For fiscal years beginning after December 15, 1979 and for complete interim statements issued after June 30, 1980 for interim periods within those fiscal years
- Affects:
- Deletes APB 8, paragraph 46
- 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- Superseded by FAS 87, paragraph 9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- FTB 81-3 (Superseded by FAS 111)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