Accounting for the Cost of Pension Plans Subject to the Employee Retirement Income Security Act of 1974—an interpretation of APB Opinion No. 8
StatusIssued:
December 1974
Effective Date:
December 31, 1974
Affects:
No other pronouncements
Affected by:
Superseded by FAS 87, paragraph 9
Other Interpretive Pronouncement:
FTB 81-3 (Superseded by FAS 111)
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