Pension

  • Webcast
    Reducing Pension Cost and Risk Using a Lump Sum Buyout Strategy webcast - July 23, 2014

    Human resource services

    In recent years Plan Sponsors of defined benefit pension plans have been focusing on de-risking pension plans, including a strategy to provide a one-time lump sum buyout offer to former employees. PwC has assisted many clients who have analyzed and/or implemented the lump sum strategy. Please join our webcast on July 23rd, where we will share insights into the strategy Plan Sponsors utilized.

  • HRS Insight: New pension accounting for insurance companies

    11/25/13 | Human resource services

    The National Association of Insurance Commissioners has changed employers’ accounting for pensions and other postretirement benefits.

  • Accounting changes - Pensions (Insights for the investment community)

    5/30/13 | PwC Investor Resource Institute

    Given the accounting method typically used by companies to report the effects of plan changes, several have made a discretionary change in how they account for their pension plans to increase the transparency of their accounting and improve their financial reporting.

  • PwC comment letter (FASB)
    PwC comments on deferral of the effective date of certain fair value disclosures for employee benefit plans

    5/30/13 | Assurance services

    PwC agrees with the proposal to defer certain of the fair value disclosures for nonpublic employee benefit plans and supports the inclusion of the new glossary term.

  • Dataline
    Dataline: 2012 year-end accounting and reporting considerations - Leading practices and lessons learned on key topics (No. 2012-20)

    12/3/12 | Assurance services

    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.

  • Dataline
    Dataline: New fair value measurement standard -- Implementation guidance for new disclosure requirements (No. 2012-02)

    2/27/12 | Assurance services

    In May 2011, the FASB issued Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (the ASU). The ASU resulted from a joint project with the International Accounting Standards Board (IASB). The IASB also issued IFRS 13, Fair Value Measurement, in May 2011. Many of the changes to existing fair value measurement guidance represent clarifications and are intended to align U.S. GAAP and IFRS. However, certain of the amendments to U.S. GAAP are substantive and several new disclosures are required. This Dataline includes a series of questions and answers providing implementation guidance on selected new disclosure...