Heads Up: FASB Expands Disclosures About Postretirement Benefit Plan Assets
Volume 16, Issue 3
The attached issue of Heads Up discusses discusses the recently issued FASB Staff Position No. FAS 132(R)-1, “Employers’ Disclosures About Postretirement Benefit Plan Assets,” which amends FASB Statement No. 132(R), Employers’ Disclosures About Pensions and Other Postretirement Benefits. The FSP requires more detailed disclosures about employers’ plan assets, including employers’ investment strategies, major categories of plan assets, concentrations of risk within plan assets, and valuation techniques used to measure the fair value of plan assets.
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