FASB Guidance Changes the Presentation of Pension Costs in Financial Statements

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ASU 2017-07 addresses clarity and consistency issues and will impact pension and postretirement plans. Public entities should adopt this update for fiscal years beginning after December 15, 2017. Nonpublic entities must comply for fiscal years beginning after December 15, 2018.

Read more in the Summer 2018 GYF Perspectives.