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SFAS NO．158与以前准则比较一、确认与计量的比较SFAS NO．158主要修正了对雇主资产负债表中既定受益计划提存状况的确认,即在首次应用SFAS NO．158日,因首次应用准则87号、106号而留存的以前并未确认的利得或损失、前期服务成本或服务债权和过渡性资产或过渡性负债的确认；修正了包括与以前在财务会计准则106号结论的基础上得出的假设折现串的选择相关的指南在内的财务会计准则87号和106号；对雇主年来资产负债表日计量计划资产和福利债务进行了修正；删除了比雇主年末资产负债表日最多提前3个月作为计量日的规定；修正了根据FASB准则130号没有报告综合收益的非营利组织或其他主体应用对雇主资产负债表中既定受益计划提存状况的确认的修正时需要提供额外的指南。
SFAS NO. 158 compared with the previous criteria A comparison of confirmation and measurement SFAS NO. 158 Mainly confirmed the confirmation of the existence of the defined benefit plan in the employer’s balance sheet, ie the first application of SFAS NO. 158, previously unrecognized gains or losses, prior period service costs or service claims and transitional assets or transitional liabilities retained as a result of the first application of Nos. 87 and 106; Amendments, including those previously recognized under Financial Accounting Standards No. 106, based on the assumption that the selection of discounting instruments related to the selection of financial accounting standards 87 and 106; on the employer’s balance sheet date measurement plan assets and welfare debt was amended; delete the ratio Employers at the end of the balance sheet date up to 3 months in advance as the measurement date requirements; Fixed non-profit organizations or other entities according to FASB Guideline 130 did not report on the consolidated balance sheet of the employer’s confirmation of the existence of plans to benefit the plan Corrections need additional guidance.