Items tagged with "DefinedBenefitPlanEstimatedFutureEmployerContributionsInNextFiscalYear"

2.1 Dates of the Context

Issued: 1/27/12

Impact: All US GAAP

Instance Document

2.1.3 Forecasted Information

Issue There are a large number of facts that have a context date that is greater than the period end.  Some of these represent subsequent events, but a large number of reported facts have date contexts that are more than 90 days after the year end and, effectively, represent forecast values.  We observed that these […more]