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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 ...

    Accounting Standards Board (FASB) Standard 715-80, “Disclosure about an Employer’s Participation in a Multiemployer Plan.”

    www.horizonactuarial.com/blog/uploads/2012/01/Bulletin_201201_FASB.pdf
  • Compensation Retirement Benefits Multiemployer Plans ...

    Disclosure . General. 715-80-50-1. Paragraph superseded by Accounting Standards Update 2011-09. 715-80-50-2. An employer shall apply the provisions of Topic 450.

    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
  • Pension Accounting Research Series 2012: An Update for ...

    regarding FASB ASC 715. ... In general, the 2011 disclosure will show discount rates being set relative to the 2010 disclosure while incorporating the change in

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

    715 Compensation—Retirement ... 50 Disclosure 55 Implementation ... ASC 715 Compensation—Retirement Benefits FAS 131 ASC 280 Segment Reporting FAS 146 ASC

    www.pwc.com/en_US/us/cfodirect/assets/pdf/accounting-guides/pwc...