Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 96
What are the main provisions of this ASU? Disclosure requirements that were added as a result of this update:
ОглавлениеThe weighted-average interest crediting rates for cash balance plans and other plans with promised interest crediting rates
An explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period
Nonpublic entities will be required to disclose the amounts of transfers in and out of level 3 fair value measurements and purchases of level 3 plan assets.
