Pension accounting

Hot topics in pension accounting - Webcast replay


This recorded webcast provides a basic overview of pension accounting and discusses current developments, proposed new guidance, and challenges in applying the standard.

Financial statement presentation guide - 2014 second edition (July 2015)


PwC's popular Financial statement presentation guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.

Pension/OPEB 2015 Assumption and disclosure survey


This survey presents our analysis of the 2014 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60 for 100 companies, comprising Fortune 100 and other large and established companies.

FASB eases benefit plan measurement date rules


FASB recently made amendments to retirement benefit accounting guidance to provide a practical expedient for employers when determining the benefit plan measurement date under ASC 715 in certain circumstances.

HR Innovation April 2015 - All together now: An effective approach to global HR and benefit plan governance


HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders.

In brief: FASB simplifies the accounting for defined benefit plans


The FASB provided new practical expedients for the measurement date of defined benefit plan assets and obligations.

PwC comments on FASB's proposal to simplify benefit plan measurement dates


PwC supports the FASB’s decision to provide a practical expedient for the measurement date of defined benefit plans.

Dataline: 2012 year-end accounting and reporting considerations - Leading practices and lessons learned on key topics


This year end, entities continue to face many complex financial reporting issues such as providing new fair value disclosures, accounting for debt modifications, and evaluating revenue recognition guidance. Economic challenges around the world continue to have broad financial reporting implications. While not an all-inclusive list, this Dataline is intended to serve as a timely reminder of leading practices and lessons learned on key issues that companies should consider as they navigate the year-end financial reporting process.