Status of Statement No. 112

Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43


Issued: November 1992

Effective Date:
For fiscal years beginning after December 15, 1993


Amends FAS 5, paragraph 7
Amends FAS 43, paragraph 1
Replaces FAS 43, paragraph 2
Amends FAS 107, paragraph 8(a)


Affected by:
Paragraph 5(d) amended by FAS 123, paragraph 391, and FAS 123(R), paragraph D5


AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement:SOP 94-6


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 96-5 and 05-5

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