Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Statement 88 historical text
- Relevant parts
- Settlement, curtailment, and termination-benefit architecture
- Currency
- superseded · checked Aug 8, 2026
The record supplies historical orientation for special events. The learning sequence requires event classification and a dated remeasurement before any gain, loss, or prior-service amount is recognized.