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FASB Updates Employee Benefit Plan Master Trust Presentation, Disclosure Requirements
Journal of Accountancy 
[Guidance Overview] Feb. 28, 2017 "The new standard is designed to make disclosures more useful to users of financial statements. All plans will be required to disclose the dollar amount of their interest in each general type of investment. This will supplement the existing requirement to disclose the master trust's balances in each general type of investment." MORE >> |
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