Employers' Accounting for Postretirement Benefits Other Than Pensions

Status

Issued:
December 1990

Effective Date:
For fiscal years beginning after December 15, 1992

Affects:
Amends APB 12, paragraph 6
Replaces APB 12, footnote 1
Amends APB 16, paragraph 88
Supersedes FAS 81
Amends FAS 87, paragraph 8
Deletes FAS 87, footnote 3
Supersedes FTB 87-1

Affected by:
Paragraphs 22, 31, 46, 52, 53, 55, 56, 59, 60, and 62 amended by FAS 158, paragraphs D2(a), D2(b), and D2(e) through D2(1), respectively
Paragraphs 31A, 44A, and 44B added by FAS 158, paragraphs D2(c) and D2(d), respectively
Paragraph 65 amended by FAS 135, paragraph 4(r); and FAS 149, paragraph 34; effectively amended by FAS 132(R), paragraph 4; and amended by FAS 157, paragraph E13(a)
Paragraphs 72, 73, 88, 92, 93, 97, and 98 amended by FAS 158, paragraphs D2(n) through D2(t), respectively
Paragraphs 74, 77, 78, 82, and 106 replaced by FAS 132, paragraphs 14(a), 14(b), 14(b), 14(c), and 14(d), respectively, and FAS 132(R), paragraph 18
Paragraph 86 amended by FAS 141, paragraph E14(a), and *FAS 141(R), paragraph E21(a)
Paragraphs 87 and 88 deleted by FAS 141(R), paragraphs E21(b) and E21(c), respectively*
Paragraph 96(a) amended by FAS 144, paragraph C12(a)
Paragraphs 103 and 392 amended by FAS 135, paragraph 4(r)
Paragraph 103 deleted by FAS 144, paragraph C12(b)
Paragraphs 107, 417, and 461 amended by FAS 135, paragraph 4(r), and effectively amended by FAS 132(R), paragraph 4
Paragraph 391A added by FAS 158, paragraph D2(v)
Paragraph 391A effectively deleted by FSP FAS 158-1, paragraph 7
Paragraphs 394 through 396, 417, 420, 421, 423, 424, 426, 427, 429, 449 through 456, 458 through 470, 473, 474, 476, 477, 484 through 506, and 508 through 511 amended by FSP FAS 158-1, paragraph 7
Paragraphs 418, 419, 422, 425, 428, 430 through 448, and 457 deleted by FSP FAS 158-1, paragraph 7
Paragraph 444 amended by FAS 141, paragraph E14(b)
Paragraphs 464 and 467 replaced by FAS 135, paragraph 4(r)
Paragraph 471 and footnote 23 deleted by FAS 135, paragraph 4(r)
Paragraphs 479 through 483 replaced by FAS 132, paragraphs 61 through 64, and FAS 132(R), paragraphs C1 through C5
Paragraph 518 amended by FAS 157, paragraph E13(b), and FAS 158, paragraph D2(w)
Paragraphs F1 through F64 added by FSP FAS 158-1, paragraph 10
Paragraphs F39, F45, and F51 through F64 deleted by FSP FAS 158-1, paragraph 10
Footnote 6 amended by FSP FAS 158-1, paragraph 12
Footnotes 18, 25, 26, and 28 amended by FAS 158 paragraphs D2(e), D2(r), and D2(s), respectively
Footnote 20 added by FAS 149, paragraph 34, and deleted by FAS 157, paragraph E13(a)
Footnote 21 amended by FAS 157, paragraph E13(a)
Footnote 38 added by FAS 158, paragraph D2(v), and effectively deleted by FSP FAS 158-1, paragraph 7

Other Interpretive Releases:
FASB Special Report, A Guide to Implementation of Statement 106 on Employers' Accounting for Postretirement Benefits Other Than Pensions: Questions and Answers (Superseded by FSP FAS 158-1 Note: This Special Report has been included in FAS 106 as Appendix F by FSP FAS 158-1.
FASB Special Report, A Guide to Implementation of Statement 87 on Employers' Accounting for Pensions: Questions and Answers (Superseded by FSP FAS 158-1) Note: This Special Report has been included in FAS 87 as Appendix E by FSP FAS 158-1.
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 Positions FAS 106-1 (Superseded by FSP FAS 106-2) and FAS 106-2
FASB Staff Position FAS 158-1

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
SOP 94-6

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
Nullifies EITF Issue No. 86-20

Interpreted by:
Paragraph 105 interpreted by EITF Issue No. 86-27
Paragraph 186 interpreted by EITF Topic No. D-36
Paragraphs 308 and 518 interpreted by EITF Issue No. 93-3

Related Issues:
EITF Issues No. 88-23, 92-12, 92-13, 96-5, 06-4, and 06-10 and Topic No. D-27


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^*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.


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