Has anyone seen a good summmary with examples of the new FAS standard ; I know the standard has some examples but when FAS 87 first came out the accounting houses (e.g Price & Ernst) published "working" booklets that were helpful - just wondering if anyone has seen something similar for 158 ??

Boy, does that take me back. I still have my yellowed sheets from a SOA seminar in NYC put on by Wm. Mercer in 1987.

But FAS 158 is in no way as extensive a change as FAS 87 was. I think just a little more disclosure (maybe one additional page) will do the trick:

Funded Status (7,554,100)

Amounts recognized in the statement of financial position consist of:

Noncurrent Assets $0
Current Liabilities (anticipated contributions) (914,605)
Noncurrent Liabilities (6,639,495)
(7,554,100)

Amounts recognized in accumulated other comprehensive income consist of:

Net actuarial loss (gain) $2,838,537
Prior service cost (benefit) 0