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
Committees Comment to PBGC on Valuation Assumptions and Methods
The Pension Committee and Multiemployer Plans Committee responded to the Pension Benefit Guaranty Corporation’s (PBGC) request for comments regarding the proposed rule on Valuation Assumptions and…
Topics: Pension Funding
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
Comment / Letter
Academy Committees Comment on PCAOB Auditor and Specialist Paper
The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…
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…
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…
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…
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 Reporting:…
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 Reporting:…
Topics: ASB