Excerpt: Under past accounting standards, the funded status of an employer's postretirement benefit plan ... was not always completely reported in the balance sheet.... The requirement to recognize the funded status of a benefit plan and the disclosure requirements are effective as of the end of the fiscal year ending after December 15, 2006, for entities with publicly traded equity securities, and at the end of the fiscal year ending after June 15, 2007, for all other entities.  MORE >>