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
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
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…
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…
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
Comment / Letter