Status of Statement No. 59

Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35


April 1982

Effective Date:
April 1982 retroactive to fiscal years beginning after December 15, 1980

Amends FAS 35, paragraph 30

Affected by:
Superseded by FAS 75, paragraph 3

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