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目标SFAS NO．158的目标是要求雇主：1．在其资产负债表中,将单一雇主既定退休后福利计划的资金充足保障状况或无资金保障状况确认为一项资产或负债,并且,当资金提存状况发生变化时,应在企业主体的综合收益中或非营利组织的不受限制净资产中确认这些变化额。2．在年度末期的资产负债表日计量计划的资金提存状况,除了少数例外情况。SFAS NO．158没有改变多雇主计划的会计处理方法。
Target SFAS NO. The goal of 158 is to ask the employer: 1. In its balance sheet, the single employer’s defined post-retirement benefit plan is fully funded or unfunded as an asset or liability, and when the status of the fund’s withdrawal changes, the consolidated income of the entity These changes are recognized in the unrestricted net assets of non-profit or non-profit organizations. 2. At the balance sheet date of the end of the fiscal year, there are a few exceptions to the measurement plan. SFAS NO. 158 The accounting for multiple employer schemes has not changed.