Heads Up: FASB Issues ASU on an Employer’s Participation in Multiemployer Benefit Plans
Volume 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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