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- Superseded by FAS 132(R), paragraph 14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