Summary of Statement No. 59
Summary of Statement No. 59
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 35 (Issued 4/82)
Summary
This Statement amends FASB Statement No. 35, Accounting and
Reporting by Defined Benefit Pension Plans. It defers
the effective date of Statement 35 for 18 months for plans that are
sponsored by state or local governments.
STANDARDS
- Accounting Standards Codification
- Accounting Standards Updates
- Concepts Statements
- Pre-Codification Standards
- Standards Issued
- Standards Issued in 2013
- Standards Issued in 2012
- Standards Issued in 2011
- Standards Issued in 2010
- Standards Issued in 2009
- Standards Issued in 2008
- Standards Issued in 2007
- Standards Issued in 2006
- Standards Issued in 2005
- Effective Dates of Recent FASB Pronouncements