Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Proposed Accounting Standards Update: Changes to the Disclosure Requirements for Defined Benefit Plans
Financial Accounting Standards Board [FASB] [Official Guidance] Jan. 27, 2016 94 pages. "[T]he amendments in this proposed Update [to Subtopic 715-20 of the FASB Accounting Standards Codification]: [1] State that an entity shall provide required disclosures if they are material; [2] Exclude phrases like 'an entity shall disclose at a minimum,' which make it difficult to justify omitting immaterial disclosures; [3] Refer readers to Topic 235, Notes to Financial Statements ... for discussion of the appropriate exercise of discretion." |
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