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Heads Up: FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans

Volume 17, Issue 30

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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.

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 in the 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), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the 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.