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Financial Reporting Considerations for Pension and Other.pdf

disclosures. This amended disclosure guidance is codified in ASC 715-20-50. The amendments require more detailed disclosures about plan assets, ... Read  Down

New Developments Summary - Grant Thornton LLP.pdf

New Developments Summary 4 Investment decisions The amended postretirement benefit plan disclosure requirements in ASC 715 require employers to ...Read  Down

New Developments Summary - Grant Thornton LLP.pdf

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 ... Read  Down

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  • New Developments Summary - Grant Thornton LLP

    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...
  • Guidance regarding FASB Standard 715-80, Multiemployer ...

    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
  • Compensation Retirement Benefits Multiemployer Plans ...

    Compensation—Retirement Benefits— Multiemployer Plans (Subtopic 715-80) Di No. 2011-09 September 2011 sclosures about an Employer’s Participation in a

    www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&...
  • Volume 18, Issue 26 eads Up - Deloitte

    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
  • Comment Letter No. 104 - FASB Home

    Disclosure about an Employer’s Participation in a Multiemployer Plan. ... The ED proposes modifying ASC 715-30-55-63 which addresses the accounting and financial ...

    www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&...
  • Comparison of IAS 19, rev. 2011 with FASB ASC 715

    2 Under ASC 715-60, ... disclosure information for DB plan as a whole; otherwise, recognize required contribution for period and more limited disclosure

    www.towerswatson.com/.../2011/Compare-ASC715-IAS19.ashx