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Heads Up: FASB Proposes New Disclosures for Defined Benefit Plans

Volume 15, Issue 10


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This issue of Heads Up summarizes the recently released proposed Financial Accounting Standards Board (FASB) Staff Position No. FAS 132(R)-a, "Employers' Disclosures About Postretirement Benefit Plan Assets," which, when finalized, would require more detailed disclosures about employers’ plan assets, including categories of investments, concentration of risks, and fair value measurements.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found on Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library. Read more about Technical Library.

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