The adjustments in Sections 960, 962 and 965 are issued because users had difficulty interpreting the information provided in the financial statements. They also expressed their concern about the reliability of the information as it reflected the interest of the divided plan in the investments of the master trust.

Subtopic 960 is related to the single line item reflected in the statement related to net assets available for benefits (FASB, ASC960-30-50-1, ASC960-30-50-2, ASC 960-30-50-3) . The amendment 960-205 is related to the presentation of the disclosure of the interests in Master Trust which must be reflected both the interest and the changes in the interest in separate lines included in the statement of net assets available for benefits (FASB, ASC 960 -205-45-7). The last adjustment in Section 960 occurs in Subtopic 960-325. This adjustment refers to the disclosure process in the interest notes in Master Trusts. The FASB establishes that the notes must be reflected for each period in which the changes occur and must be included in the item of net assets available for benefits (FASB, ASC 960-325-50-7). In the details of the plan, net assets and total investment income should be included in the notes measured using fair value, presented in dollar amount (FASB, ASC 960-325-50-8; ASC 960-325-50-9; ASC 960-325-50-10). Subtopic 962-325 contains the pertinent amendments to the disclosures related to defined contribution pension plans-investments. Net appreciation or depreciation requires to be presented using the fair value of investments of the master trust including realized gains and losses on investments bought or sold during the period (FASB, ASC 962-325-50-7). Notes to financial statements should include net assets and total investment income with undivided interest (FASB, ASC 962-325-50-8). Finally, Subtopic 965-325 refers to Health and Welfare Benefit Plans-Investments-Other. The FASB requires that the plan must disclose the notes in the financial statements for each period reflecting the changes in net assets available for benefits, which must be presented following a format: Net appreciation or depreciation in the fair value of investments and investment income (FASB, ASC 965-325-50-6). The plan should also include the description of the net assets and the total investment income. The plan must present undivided interest in the master trust (FASB, ASC 965-325-50-6) the net assets available for benefits item is based on forecasts of future benefits earned by employees.

However, the FASB stipulates that the projected benefit obligation is the accurate and realistic measure to use?

How does this measure affect employers who have to contemplate forecasts in benefits that have not yet been earned by employees?