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

Comment / Letter

Comments to FASB on Disclosure Requirements for Defined Benefit Plans

Pension Accounting Committee comments to the Financial Accounting Standards Board on its exposure draft on changes to the disclosure requirements for defined benefit plans.
Topics: ASB
Date Published: 04/25/2016
Download
Comment / Letter

Public Plans Subcommittee Sends Comment Letter to GASB Regarding Exposure Draft

The Pension Committee’s Public Plans Subcommittee letter to the Governmental Accounting Standards Board commenting on an Exposure Draft on accounting and financial reporting for pension plans that…
Date Published: 08/29/2014
Download
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…
Date Published: 01/08/2014
Download
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
Date Published: 09/26/2013
Download
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…
Date Published: 10/01/2012
Download
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 Retirement
Date Published: 04/02/2012
Download
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…
Date Published: 12/09/2011
Download
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…
Topics: ASB NAIC
Date Published: 12/06/2011
Download
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
Date Published: 10/04/2010
Download
Comment / Letter

Comments on Proposed Amendments to International Accounting Standard 19, Employee Benefits

Pension Accounting Committee comments to the International Accounting Standards Board (IASB) regarding  proposed amendments to IAS 19
Topics: ASB Benefits
Date Published: 09/03/2010
Download