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

Status

Issued:
August 1992

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

Affects:
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)

Affects:
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