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Deadline reminder – EDs on defined benefit plans and uncertainty analysis disclosure

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29 Aug 2010

We remind you that comments on the Exposure Drafts Defined Benefit Plans and Fair Value Option for Financial Liabilities are due on 6 September 2010 and 7 September 2010, respectively.

The ED on defined benefit plans was issued on 29 April 2010 and would amend the accounting for defined benefit plans through which some employers provide long-term employee benefits, such as pensions and post-employment medical care. The ED on uncertainty analysis disclosure was issued on 29 June 2010 and would require the measurement uncertainty analysis disclosure to reflect the interdependencies between unobservable inputs used to measure fair value in Level 3 of the three-level fair value hierarchy.
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