Status of Statement No. 132 (revised 2003)

Employers’ Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106


December 2003

Amends APB 28, paragraph 30
Effectively amends FAS 87, paragraphs 49 and 66
Replaces FAS 87, paragraphs 54, 56, 65, and 69
Replaces FAS 87, Illustration 6 (paragraph 261)
Replaces FAS 88, paragraph 17
Effectively amends FAS 106, paragraphs 65, 107, 417, and 461
Replaces FAS 106, paragraphs 74, 77, 78, 82, and 106
Replaces FAS 106, paragraphs 479 through 483
Supersedes FAS 132

Affected by:
Paragraphs 3, 5(c), 5(h), 5(o), 6, 8(g), and 9 amended by FAS 158, paragraphs E1(a) E1(c), E1(d), E1(h), E1(k), E1(m), and E1(s), respectively
Paragraph 5 amended by FAS 158, paragraphs E1(b), E1(f), E1(i), and E1(j)
Paragraphs 5(d) and 8(c) amended by FSP FAS 132(R)-1, paragraphs B1(a) and B1(b) respectively
Paragraphs 5(i) and 8(h) replaced by FAS 158, paragraphs E1(e) and E1(n), respectively
Paragraphs 5(k) and 8(j) deleted by FAS 158, paragraphs E1(g) and E1(p), respectively
Paragraph 8 amended by FAS 158, paragraphs E1(l), E1(o), E1(q), and E1(r), and FSP FAS 132(R)-1, paragraph B1(c)
Paragraphs 10A through 10D added by FAS 158, paragraph E1(t)
Paragraph C2 amended by FSP FAS 132(R)-1, paragraph B1(d)
Paragraph C3 amended by FAS 158, paragraph E1(u), and FSP FAS 132(R)-1, paragraph B1(e)
Paragraph D1 amended by FAS 162, paragraph B2
Paragraph E1 amended by FSP FAS 126-1, paragraph A7

Other Interpretive Release:
FASB Staff Position FAS 132(R)-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)

No EITF Issues

Interpreted by:
No EITF Issues

Related Issues:
EITF Issues No. 92-12, 92-13, and 03-2

||Note: Amendments as a result of FAS 162 are effective 60 days following the SEC’s approval of the PCAOB's amendments to AU Section 411, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles.

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