Status of Statement No. 36

Disclosure of Pension Information—an amendment of APB Opinion No. 8


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


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Superseded by FAS 87, paragraph 9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FTB 81-3 (Superseded by FAS 111)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