Status of Statement No. 110

Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35


Issued: August 1992

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


Amends FAS 35, paragraph 11
Replaces FAS 35, paragraph 12
Deletes FAS 35, footnote 6


Affected by:
No other pronouncements


AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:

SOP 92-6

SOP 94-4

SOP 99-2

SOP 99-3

SOP 01-2


Issues Discussed by FASB Emerging Issues Task Force (EITF)

Resolves EITF Issue No. 89-1


Interpreted by:
No EITF Issues


Related Issues:
No EITF Issues

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