Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
StatusIssued:
February 1998
Effective Date:
For fiscal years beginning after December 15, 1997 Affects:
Replaces FAS 87, paragraphs 54, 56, 65, and 69
Replaces FAS 87, Illustration 6 (paragraph 261)
Replaces FAS 88, paragraph 17
Replaces FAS 106, paragraphs 74, 77, 78, 82, and 106
Replaces FAS 106, paragraphs 479 through 483
Affected by:
Paragraphs 12(b) and 63 amended by FAS 135, paragraph 4(y)
Paragraphs 12(d) and 14(e) deleted by FAS 135, paragraph 4(y)
Superseded by FAS 132(R), paragraph 14
Abbreviations for Accounting PronouncementsFAS - 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