Status of FASB Staff Position FAS 132(R)-1

Employers’ Disclosures about Postretirement Benefit Plan Assets


Date Posted:
December 30, 2008

Effective Date:
For fiscal years ending after December 15, 2009, for disclosures about plan assets; paragraph B1(c) effective as of December 30, 2008


Amends FAS 132(R), paragraphs 5(d), 8, 8(c), C2, and C3
Adds FAS 157, paragraph 31A


Affected by:
No other pronouncements

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides