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FASB Changes to Accounting Rules for Employers Contributing to Multiemployer Pension Plans (PDF)
Buck Link to more items from this source
[Guidance Overview]
Aug. 9, 2011

The new rules, which will be officially issued in September, require less disclosure than FASB's 2010 exposure draft would have required. The new rules are effective for publicly held companies for fiscal years ending after December 15, 2011 and for other companies for fiscal years ending after December 15, 2012.

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