Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 100

1 Which is a disclosure added for sponsors of defined benefit plans as a result of the issuance of FASB ASU No. 2018-14?The amount and timing of plan assets expected to be returned to the employer.Significant transactions between the employer or related parties and the plan.An explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period.For public entities, the effects of a one-percentage-point change in the assumed health care cost trend rates.