Heads Up — FASB Defers Certain Disclosure Requirements for Nonpublic Employee Benefit Plans
Volume 20, Issue 22
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2013-09, Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04. The new guidance indefinitely defers the requirement for employee benefit plans within the ASU’s scope to disclose quantitative information about significant unobservable inputs used in Level 3 fair value measurements of certain equity investments.
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