Heads Up: FASB Issues ASU on an Employer’s Participation in Multiemployer Benefit PlansVolume 18, Issue 26 |
The attached issue of Heads Up discusses the FASB’s recently issued Accounting Standards Update No. 2011-09, Disclosures About an Employer’s Participation in a Multiemployer Plan, which amends ASC 715-80 by increasing the quantitative and qualitative disclosures an employer is required to provide about its participation in significant multiemployer plans that offer pension and other postretirement benefits.
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