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Superseded by FAS 87, paragraph 9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FTB 81-3 (Superseded by FAS 111)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