Mellon’s Human Resources & Investor Solutions has an article on the new FASB pension disclosure rules which were proposed on November 26, 2003: “New Pension Disclosures Required in 2003 Financial Statements.” The article notes that FASB has now decided to require the disclosure of investment strategy by all entities whether or not they disclose their target allocations. (You can access a previous post on FASB’s proposed changes here.)
AccountingWeb.com also reports: “FASB Close to New Pension Reporting Rule.”