Transcription of Compensation—Retirement Benefits (Topic 715)
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Compensation—Retirement Benefits (Topic 715)
Compensation Retirement Benefits (Topic 715) No. 2015-04 April 2015 Practical Expedient for the Measurement Date of an Employer s Defined Benefit Obligation and Plan Assets An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
relationship between plan assets and benefit obligations. For investment funds disclosed as classes as described in (ii) below, a description of the significant investment strategies of those funds shall be provided. ii. The fair value of each class of plan assets as of each date for which a statement of financial position is presented. For
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