CFO Summary: The Implications of the FASB Pension Disclosure Guidelines
March 02, 2010
Financial executives overseeing pension plans were thrown yet another challenge in plan management when the FASB made changes to FAS 132. The changes require plan sponsors to fully disclose the kinds of investments they hold in pensions by breaking out each class of assets from the previous broader categories.
CFO Summary: The Implications of the FASB Pension Disclosure Guidelines (PDF)
