Status of Statement No. 81

Disclosure of Postretirement Health Care and Life Insurance Benefits


Issued: November 1984

Effective Date:
For financial statements issued for periods ending after December 15, 1984


No other pronouncements


Affected by:
Superseded by FAS 106, paragraph 12


Other Interpretive Pronouncement:
FTB 87-1 (Superseded by FAS 106)


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