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Finance | FSA | Changes to Accounting for Defined Benefit PostRetirement Plans
8 pages
Publié par
mialiravina
Copyright :
Tous droits réservés
Journal of Applied Business Research – Second Quarter 2007 Volume 23, Number 2
47
Changes To Accounting For Defined
Benefit Postretirement Plans:
Discussion And Illustration
Norman H.
Godwin, Auburn University
Arlette C....
[Plus]
Journal of Applied Business Research – Second Quarter 2007 Volume 23, Number 2
47
Changes To Accounting For Defined
Benefit Postretirement Plans:
Discussion And Illustration
Norman H.
Godwin, Auburn University
Arlette C.
Wilson, Auburn University
INTRODUCTION
equests that the Financial Accounting Standards Board (FASB) address issues related to employers’
accounting for defined benefit postretirement plans have increased in recent years.
Those requests
have been made by users of financial statements and others, including the Securities and Exchange
Commission (SEC) staff and representatives of the Pension Benefit Guaranty Corporation.
Constituents are interested
in improved transparency and understandability.
Agreeing that the accounting for defined benefit postretirement plans should be reconsidered, the FASB
added the project to its agenda in November 2005.
The first phase of the project is complete and addresses the
reporting of a plan’s funded status.
U
[Moins]
Tags
accounting,
actuarial,
asset,
balance,
benefit,
comprehensive,
cost,
expense,
income,
liability,
obligation,
pension,
plan,
prior,
reported,
service,
unrecognized
