Status of Statement No. 132

Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106

Status

Issued: February 1998

Effective Date:
For fiscal years beginning after December 15, 1997

Affects:
Replaces FAS 87, paragraphs 54, 56, 65, and 69
Replaces FAS 87, Illustration 6 (paragraph 261)
Replaces FAS 88, paragraph 17
Replaces FAS 106, paragraphs 74, 77, 78, 82, and 106
Replaces FAS 106, paragraphs 479 through 483

Affected by:
Paragraphs 12(b) and 63 amended by FAS 135, paragraph 4(y)
Paragraphs 12(d) and 14(e) deleted by FAS 135, paragraph 4(y)
Superseded by FAS 132(R), paragraph 14

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

 

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