Status of Statement No. 74

Accounting for Special Termination Benefits Paid to Employees


Issued: August 1983

Effective Date:
For special termination benefits offered after June 30, 1983


Affected by:
Superseded by FAS 88, paragraph 18


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