FASB issues proposed ASU on defined contribution pension plans

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19 Aug 2010

The FASB has issued a proposed Accounting Standards Update (ASU) Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (A consensus of the FASB Emerging Issues Task Force). The summary section provides a comparison to IAS 26 Accounting and Reporting by Retirement Benefit Plans.

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