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Deloitte comments on FASB's proposed ASU on the presentation of net periodic pension cost and net periodic postretirement benefit cost

Published on: Apr 25, 2016

Deloitte & Touche LLP comments on the FASB's proposed ASU, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, which was issued in January 2016.

An excerpt from the comment letter is shown below:

We support the FASB’s objective of making improvements to the presentation of net periodic pension cost and net periodic postretirement benefit cost in the financial statements. However, as discussed in the appendix below, we believe that the Board should reconsider many aspects of the proposed amendments before issuing final guidance.

Full text of the comment letter is available below.

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