Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 98

 The amounts in accumulated comprehensive income expected to be recognized as components of net periodic benefit cost over the next fiscal year

 The amount and timing of plan assets expected to be returned to the employer

 The disclosures related to the June 2001 amendments to the Japanese Welfare Pension Insurance Law

 Related party disclosures about the amount of future annual benefits covered by insurance and annuity contracts

 Significant transactions between the employer or related parties and the plan

 For nonpublic entities, the reconciliation of opening and closing balances of plan assets measured using level 3 recurring fair value measurements

 For public entities, the effects of a one-percentage-point change in the assumed health care cost trend rates