Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 94
FASB ASU No. 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans Why was this ASU issued?
ОглавлениеThis standard is the result of FASB finalizing the Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements on August 28, 2018. Using this framework, FASB issued ASU No. 2018-14 to improve the effectiveness of the disclosures for defined benefit plans.
