25-30.117. Accounting for Pension Costs

Effective on Tuesday, November 30, 1993

1Any utility that has an established defined benefit pension plan as defined by the Financial Accounting Standard’s Board in the Statement of Financial Accounting Standards No. 87, Employers’ Accounting for Pensions (SFAS 87), dated December, 1985, shall account for these costs pursuant to SFAS 87 as it applies to business enterprises in general.

54Rulemaking Authority 56367.121 FS. 58Law Implemented 60367.121 FS. 62History–New 11-30-93.

Rulemaking Events:

View Governor's Review

View JAPC's Review

Related Statutes:

367.121, F.S.

                    
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