Pension accounting

Employee Benefit Plans - 2015 Plan Sponsor Update webcast - June 2, 2016


In this webcast we will provide an overview of current developments related to Defined Benefit, Defined Contribution, and Health & Welfare employee benefit plans.

PwC comments on FASB pension presentation and capitalization exposure draft


The FASB’s proposal would impact the presentation of net benefit cost and limit the amount eligible for capitalization.

PwC comments on FASB’s pension disclosure exposure draft


The FASB’s proposal would result in certain changes to pension disclosures.

The latest in compensation and benefits accounting: Navigating the FASB's proposed pension changes - Webcast replay


In this recorded webcast we discuss proposed changes to pension and OPEB reporting from the FASB and recent market developments in pension risk strategies.

Accounting for pension buy-in arrangements


Pension buy-ins provide a source of funds for future pension payments

In brief: FASB proposes changes to several aspects of pension accounting


FASB proposes ASUs to improve the presentation of benefit costs and change disclosure requirements.

Managing pension costs - some solutions are time-sensitive


There are ways employers can manage pension liabilities and control costs associated with providing lifelong benefits.

Pension plan risk and response


Assessing risk in your pension plan? Listen in to hear the types of risks pensions face, the actions companies are taking and the related accounting impacts.

Hot topics in pension accounting webcast - On-demand (CPE-eligible)


This webcast provides a basic overview of pension accounting and discusses current developments, proposed new guidance, and challenges in applying the standard. Watch a replay or participate in the on-demand (CPE-eligible) version of this webcast.

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.