This amended disclosure guidance is codified in ASC 715-20-50. The amendments require more detailed disclosures about plan assets, ... under ASC Topic 820, ... Down
New Developments Summary 4 Investment decisions The amended postretirement benefit plan disclosure requirements in ASC 715 require employers to ... Down
New Developments Summary 2 This bulletin summarizes certain requirements in ASC 715, but is not a substitute for reading and applying the specific guidance in ASC 715 ... Down
New Developments Summary 2 This bulletin summarizes certain requirements in ASC 715, but is not a substitute for reading and applying the specific guidance in ASC 715.www.grantthornton.com/staticfiles/GTCom/Audit/Assurance...
4 Appendix A — Summary of the New Disclosure Requirements for Multiemployer Pension Plans The ASU amends the disclosure requirements in ASC 715-80.www.deloitte.com/.../Documents/AERS/ASC/us_aers_headsup_092311.pdf
Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer ... FASB’s disclosure requirements, would reduce the cost of compliance andwww.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&...
BULLETIN | JANUARY, 2012 Page 2 of 11 Financial Accounting Standards Board (FASB) Standard 715-80 “Disclosure about an Employer’s Participation in a Multiemployer ...www.horizonactuarial.com/blog/uploads/2012/01/Bulletin_201201_FASB.pdf