The Board expects to release an exposure draft in June 2011 on pension accounting and financial reporting issues for employers and for defined benefit pension plans.
One objective of this project is to improve accountability and the transparency of financial reporting in regard to the financial effects of employers' commitments and actions related to pension benefits. This objective includes improving the information provided to help financial report users assess the degree to which interperiod equity has been achieved. The other objective of this project is to improve the usefulness of information for decisions or judgments of relevance to the various users of the general-purpose external financial reports of government employers and pension plans.
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