Wednesday, August 18, 2010

FASB Releases Proposals On Pensions, Leases

Earlier today, FASB released proposals relating to pensions and leases.

The Proposed Accounting Standards Update—Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans, represents a consensus of FASB's Emerging Issues Task Force, and carries a comment deadline of Sept. 7.

Separately, the broad-ranging Proposed Accounting Standards Update—Leases (Topic 840), has a comment deadline of Dec. 15.

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