Financial Reporting Alert 11-6, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits
November 21, 2011
The attached Financial Reporting Alert highlights accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. Two new topics addressed in this update are the new disclosure requirements for multiemployer plans and changes to prescription drug plans made as a result of recent health care reform.
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