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Text of FASB Proposed ASU -- Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04
Financial Accounting Standards Board [FASB] Link to more items from this source
[Official Guidance]
Apr. 30, 2013
"The amendments in this proposed Update would defer indefinitely the effective date of certain required disclosures in Update 2011-04 (Topic 820) ... [pertaining to] investments held by a nonpublic employee benefit plan in its plan sponsor's own nonpublic entity equity securities. The indefinite deferral is intended to allow time for discussions between the employee benefit plan regulator(s) and stakeholders about the specific quantitative disclosures and their potential effect on the plan sponsor as a result of the public dissemination of proprietary nonpublic employee benefit plan information through posting on the regulator's website."

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