INSTITUTIONAL INVESTORS

Institutional Investors Knowledge Center

Mar
2
2010

CFO Summary: The Implications of the FASB Pension Disclosure Guidelines

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)