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FASB ASU to simplify employee benefit plan accounting

Contents
FASB
     ASU issued to simplify employee benefit plan accounting
          Part I: Fully benefit-responsive investment contracts
          Part II: Plan investment disclosures
          Part III: Measurement date practical expedient
     Highlights of July 29 Board meeting posted
          Revenue recognition – principal versus agent
          Simplifying the balance sheet classification of debt
          Disclosure framework – an entity’s decision process
          Conceptual framework – presentation
Comment letter issued

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