Painters may suffer from lead poisoning and coalminers black lung, but the occupational disease of farmers is tunnel vision.

FASAB standards require the financial statements of the federal agencies responsible for the Social Security, Medicare, Railroad Retirement, and Black Lung programs and the financial statements of the federal government-wide entity to present a statement of social insurance as a basic financial statement.

The ED proposes requiring disclosure of significant assumptions underlying the "statement of social insurance," which--for federal government entities administering a social insurance program--reports the net present value of long-term cash-flow forecasts of taxes and benefits relating to the Social Security, Medicare, Black Lung and Railroad Retirement Board program.