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 on Harmonization of Cost Accounting Standards with PPA
Pension Committee comments to the Cost Accounting Standards Board on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006
Comment / Letter
Comments on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006 (PPA)
Comments on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006 (PPA
Comment / Letter
Comments to FASAB on Exposure Draft of Accounting for Social Insurance
Social Security Committee comment letter to the Federal Accounting Standards Advisory Board (FASAB) responding to an Exposure Draft: Accounting for Social Insurance.
Topics: Social Security
Comment / Letter
Letter to CASB on Harmonization Survey of Cost Accounting Standards with PPA
Cost Accounting Standards Task Force response to the Cost Accounting Standards Board (CASB) regarding a survey on harmonizing two cost accounting standards with provisions of the Pension Protection…
Topics: ASB
Comment / Letter
Letter to Texas Officials Clarifying Comments on OPEB Accounting Standards
Joint Committee on Retiree Health letter to Texas officials about misinterpretations of the committee’s 2006 comments on accounting standards for OPEBs
Topics: Retirement
Comment / Letter
Letter to FASAB on Preliminary Views – Accounting for Social Insurance
Social Security Committee comments to the Federal Accounting Standards Advisory Board (FASAB) regarding a preliminary views document on accounting for social insurance
Topics: Social Security
Comment / Letter
Letter to Financial Times on Role of Actuaries in Pension Accounting
Letter from Pension Practice Council Vice-President Don Segal to the editor of the Financial Times responding to misrepresentations about the role of actuaries in pension accounting
Comment / Letter
Letter to FASB on Pension and Other Post-Retirement Benefit Accounting
Pension Accounting Committee letter to the Financial Accounting Standards Board (FASB) about a FASB project to reconsider pension and other post-retirement benefit accounting
Comment / Letter
Letter to FASB on Measuring Employee Stock Options
Stock Options Task Force comment letter to the Financial Accounting Standards Board (FASB) regarding the measurement of employee stock options
Topics: ASB