External resource

FASB Statement 158 — Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans

Historical pronouncement requiring recognition of overfunded or underfunded status and current period changes through comprehensive income.

Authority and currency

About this authority

Publisher: Financial Accounting Foundation
Standing: Primary authority
Version: Statement 158 historical text
Relevant parts: Funded-status recognition, OCI/AOCI, and measurement date
Currency: superseded · checked Aug 8, 2026

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Statement 158 supplies the historical bridge from note-only funded-status information to recognition of the plan asset or liability and the unrecognized cost components in OCI/AOCI.