Employers’ Disclosures about Postretirement Benefit Plan Assets
Status
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
- Affects:
- 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