Accounting and Reporting by Defined Benefit Pension Plans

Status

Issued:
March 1980

Effective Date:
For plan years beginning after December 15, 1980

Affects:
No other pronouncements

Affected by:
Paragraph 2 amended by FAS 135, paragraph 4(j)
Paragraph 11 amended by FAS 110, paragraph 7(a); FAS 149, paragraph 31; and FAS 157 paragraph E7
Paragraph 12 replaced by FAS 110, paragraph 7(b)
Paragraph 28(i) amended by FAS 165, paragraph B7
Paragraph 30 amended by FAS 59, paragraph 3; FAS 75, paragraph 2; and FAS 135, paragraph 3
Footnote 4a added by FAS 149, paragraph 31, and deleted by FAS 157, paragraph E7
Footnote 5 amended by FAS 157, paragraph E7
Footnote 6 deleted by FAS 110, paragraph 7(b)

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:
SOP 92-6
SOP 94-4
SOP 94-6
SOP 99-2
SOP 99-3
SOP 01-2


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