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FASB Requirement of Additional Asset Disclosures for Pension and OPEB Plans (PDF)
Buck 
[Guidance Overview] Jan. 15, 2009 3 pages. Excerpt: The Financial Accounting Standards Board (FASB) issued on December 30, 2008 a staff position requiring sponsors of defined benefit pension plans and other postretirement benefit plans (OPEBs) to disclose additional information about their plans' invested assets. The additional disclosures are required for fiscal years ending after December 15, 2009, with prospective application only and earlier adoption permitted. MORE >> |
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