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 Resources
Comment / Letter
Letter to House Members on Making Pension Accounting Consistent with MAP-21
Letter to members of the U.S. House of Representatives regarding their request to make Generally Accepted Accounting Principles (GAAP) consistent with the pension funding rules in the Moving Ahead…
Issue Brief
Measuring Pension Obligations
Pension Practice Council issue brief that examines the different measurements of the obligations of defined-benefit pension plans and discusses two common measurements for these plans: solvency value…
Comment / Letter
Letter to FASB on Single Employer Pension Plan Accounting
Pension Finance Task Force letter to the Financial Accounting Standards Board (FASB) that provides suggestions, based on financial economics, to improve accounting for single employer pension plans,…
Topics: ASB
Comment / Letter
Comments to FASB on Proposed Accounting Standards Update for Financial Instruments
Pension Accounting Committee comments to the Financial Accounting Standards Board (FASB) regarding its proposed Accounting Standards Update: Financial Instruments (Topic 825) – Disclosures about…
Comment / Letter
Joint Comments on GASB’s ‘Preliminary Views on Economic Condition Reporting: Financial Projections’
sion Accounting Committee and Public Plans Subcommittee joint comment letter to the Governmental Accounting Standards Board responding to GASB’s Preliminary Views on Economic Condition…
Topics: ASB
Comment / Letter
Joint Comments on GASB’s ‘Preliminary Views on Economic Condition Reporting: Financial Projections’
sion Accounting Committee and Public Plans Subcommittee joint comment letter to the Governmental Accounting Standards Board responding to GASB’s Preliminary Views on Economic Condition…
Comment / Letter
Letter to NAIC Regarding Accounting for Pension Benefits and OPEBs
Pension Accounting Committee and Joint Committee on Retiree Health letter to the National Association of Insurance Commissioners (NAIC) on the exposure drafts of Statements of Statutory Accounting…
Comment / Letter
Joint Comments to NAIC on Exposure Drafts of SSAPs No. 92 and No. 102
Pension Accounting Committee and Joint Committee on Retiree Health comment letter to the National Association of Insurance Commissioners (NAIC) on the exposure drafts of Statements of Statutory…
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…
Comment / Letter
Comments to NAIC on SSAPs (OPEBs and Pensions)
Joint Committee on Retiree Health and the Pension Accounting Committee joint comments to the NAIC regarding the exposure draft of SSAP 92 (OPEBs) and proposed revisions to SSAP 89 (pensions)
Topics: NAIC