Status of Statement No. 88
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
Status
Issued: December 1985
- Effective Date:
- For events occurring in fiscal years beginning with the fiscal year in which Statement 87 is first applied
- Affects:
- Supersedes FAS 74
- Affected by:
- Paragraph 6(a) amended by FAS 144, paragraph C11(a)
- Paragraphs 8 and 16 deleted by FAS 144, paragraph C11(b)
- Paragraphs 9, 12, and 13 amended by FAS 158, paragraphs C6(a) through C6(c), respectively
- Paragraph 17 replaced by FAS 132, paragraph 13, and FAS 132(R), paragraph 17
- Paragraphs 17A, 17B, and 57A added by FAS 158, paragraphs C6(d) and C6(e), respectively
- Paragraph 57 amended by FSP FAS 158-1, paragraph 6
- Paragraph 57A effectively deleted by FSP FAS 158-1, paragraph 6
- Illustrations 1, 2, 4, and 5 (paragraph 57) amended by FSP FAS 158-1, paragraph 6
- Illustration 3 (paragraph 57) amended by FAS 144, paragraph C11(c), and FSP FAS 158-1, paragraph 6
- Illustration 6 (paragraph 57) deleted by FSP FAS 158-1, paragraph 6
- Paragraphs C1 through C70 added by FSP FAS 158-1, paragraph 9
- Paragraphs C28, C38, C58, C62, C65, and C67 through C70 deleted by FSP FAS 158-1, paragraph 9
- Footnote 2 amended by FAS 158, paragraph C6(a)
- Footnote 6a added by FAS 158, paragraph C6(e), and effectively deleted by FSP FAS 158-1, paragraph 6
- Other Interpretive Releases:
- FASB Special Report, A Guide to Implementation of Statement 88 on Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits: Questions and Answers (Superseded by FSP FAS 158-1) Note: This Special Report has been included in FAS 88 as Appendix C by FSP FAS 158-1.
- FASB Staff Position 158-1
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Nullifies EITF Issues No. 84-6 and 85-10
- Interpreted by:
- No EITF Issues
- Related Issues:
- EITF Issues No. 91-7 and 96-5 and Topic No. D-27
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