Two Heads Up newsletters from Deloitte USA

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10 Jan 2009

The National Office Accounting Standards and Communications Group of Deloitte (United States) has published two Heads Up newsletters that may be of interest to IAS Plus visitors:

  • FASB Expands Disclosures About Postretirement Benefit Plan Assets (PDF 124k) This newsletter discusses the recently issued FASB Staff Position No. FAS 132(R)-1, Employers' Disclosures About Postretirement Benefit Plan Assets, which amends FASB Statement No. 132(R), Employers' Disclosures About Pensions and Other Postretirement Benefits. The FSP requires more detailed disclosures about employers' plan assets, including employers' investment strategies, major categories of plan assets, concentrations of risk within plan assets, and valuation techniques used to measure the fair value of plan assets.
  • SEC Says Fair Value Is Fair: Study Finalized on Mark-to-Market Accounting (PDF 158k). This newsletter discusses the SEC's report and recommendations to Congress regarding mark-to-market (MtM) accounting. The report responds to the congressional mandate in Section 133 of the Emergency Economic Stabilization Act of 2008 that the SEC conduct a study on MtM accounting standards in consultation with the Federal Reserve Board and the secretary of the Treasury. See also the IAS Plus News Story of 5 Jan 2009.

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