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Finally, this Statement requires governments to disclose the portion of total net assets that is restricted by enabling legislation.The requirements of this Statement are effective for financial statements for periods beginning after June 15, 2005.FAR Updating Supplement Version 33.2 contains a summary of GASB Statement No.
For termination benefits provided through an existing defined benefit OPEB plan, the provisions of this Statement should be implemented simultaneously with the requirements of Statement 45.
34 (Issued 12/04) This statement is first eligible to be tested in the January-February 2006 exam window.
This Statement clarifies that a legally enforceable enabling legislation restriction is one that a party external to a government—such as citizens, public interest groups, or the judiciary—can compel a government to honor.
Candidates with the 33rd edition also will need FAR Updating Supplement Versions 33.1, 33.2 and 33.3.
FAR Updating Supplement Version 33.1 contains summaries of SFAS 132 (revised 2003), Employers’ Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 41, Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries.