FASB日前发布了一个征求意见稿《雇主的养老金和其他退休后福利的披露》,这将进一步提高已经明确了的福利计划的财务报表披露。为了为公众提供更好的更完整的信息,FASB打算要求公司提供关于养老金计划的资产、退休金负债、现金流和福利费用以及其他相关信息的更详细的细节。除 The FASB recently released a Exposure Draft “disclosure of employer’s pensions and other post-retirement benefits,” which will further enhance the disclosure of the financial statements of the defined benefit plans. In order to provide the public with better and more complete information, the FASB intends to require companies to provide more detailed details about the assets of the pension plan, pension liabilities, cash flow and benefit expenses, and other related information. except