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


Issued: 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Superseded by FAS 75, paragraph 3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