Pension Accounting and Finance

Financial reporting for retirement plans, including updates from national and international accounting standards bodies, policy changes, and new regulations.

Pension Accounting and Finance

Pension Accounting and Finance Resources

Practice Note

Alternatives for Pension Cost Recognition

Pension Committee practice note covering topics related to the implementation of the spot rate approach to determining benefit obligations, service cost, and interest cost under accounting standards…
Date Published: 09/23/2018
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Practice Note

Working with Pension Plan Auditors

Pension Accounting Committee practice note with information for actuaries on current practices relevant to the audit of pension plan financial information that is subject to US generally accepted…
Date Published: 05/24/2011
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