According to this press release here, the Financial Accounting Standards Board has mandated that employers provide extensive information about the fair value of assets in pension plans, counter to a staff recommendation and over the objections of Chairman Robert Herz and member Leslie Seidman. See this FASB Summary of Board Decisions here.
The board decided Wednesday that the final staff position will be effective for fiscal years ending after Dec. 15, 2009, one year later than originally envisioned, with early application permitted.
See also these Handouts which were used in the meeting here.