Heads Up: FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans
Volume 17, Issue 30
The attached issue of Heads Up discusses the FASB’s proposed Accounting Standards Update (ASU), Disclosure About an Employer’s Participation in a Multiemployer Plan. The proposed ASU’s objective is to improve transparency by amending ASC 715-80 to significantly increase the level of quantitative and qualitative disclosures an employer would be required to make about its participation in multiemployer plans, including the effect on its cash flows.
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