On The Horizon - May 7, 2013
FASB to defer effective date for certain nonpublic employee benefit plan investment disclosures
The Board has issued a proposal to indefinitely defer the effective date for disclosing unobservable inputs in Level 3 fair value measurements of investments held by a nonpublic employee benefit plan in its private company plan sponsor. The proposed Accounting Standards Update, Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04, would address private companies' concerns that the required disclosures could potentially expose proprietary information about their securities since the financial statements filed by participating nonpublic employee benefit plans can be publicly accessed on the U.S. Department of Labor's website. The ASU would not defer the required quantitative disclosure for other equity securities held by the non-public employee benefit plan. The deferral would take effect when the final ASU is issued, which is expected in June 2013. Comments on the proposal are due by May 31, 2013.
EITF releases agenda and materials for June 11 meeting
The EITF recently released its proposed agenda for the June 11 meeting, which will include the following topics:
Issue 12-G, "Accounting for the Difference between the Fair Value of the Assets and the Fair Value of the Liabilities of a Consolidated Collateralized Financing Entity" Issue 12-H, "Accounting for Service Concession Arrangements" Issue 13-A, "Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap...
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