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Audit and Enterprise Risk Services Financial Reporting.pdf

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 - Grant Thornton LLP.pdf

New Developments Summary 4 Investment decisions The amended postretirement benefit plan disclosure requirements in ASC 715 require employers to ...  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 ...   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...
  • 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
  • Compensation Retirement Benefits Multiemployer Plans ...

    Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer ... FASB’s disclosure requirements, would reduce the cost of compliance and

    www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&...
  • 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
  • Pension Accounting Research Series 2012: An Update for ...

    In general, the 2011 disclosure will show discount rates being set ... pension plans are also required by ASC 715 to disclose an explicit assumption for the plan’s

    www.seic.com/docs/Institutions/SEI-FASB-ASC-Paper-2012-FINAL.pdf
  • FASB Accounting Standards Codification Quick Reference …

    FASB Accounting Standards Codification Quick Reference Guide The FASB Accounting Standards Codification (ASC or the "Codification") organizes nongovernmental U.S. …

    www.pwc.com/.../pwc_codification_quick_reference_guide.pdf