Pension accounting

Pension assets and obligations are significant for many entities. In fact, pension costs are on the rise. At the same time, employers’ accounting for pensions and the calculations underlying the pension obligation are complex. Accordingly, it is advisable to be aware of the latest developments in the accounting guidance and actuarial assumptions. Stay tuned for upcoming standard setting developments in this area, as well as information on strategies to de-risk plans and reduce costs.

Pension and other postretirement benefits: 2015-2016 SEC comment letter trends

10/31/16

Pension and OPEB are complex areas that continue to be a focus for the SEC staff.

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Financial statement presentation - 2016 edition

11/10/16

PwC describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts.

Pension and other postretirement benefits: 2015-2016 SEC comment letter trends

10/31/16

Pension and OPEB are complex areas that continue to be a focus for the SEC staff.

Addressing pension risk through risk transfer and pension analytics

07/27/16

This recorded webcast provides an overview of the pension risk transfer market, discuses how to strategically evaluate a risk transfer option, and more.

Pension/OPEB 2016 Assumption and disclosure study

05/23/16

This study presents our analysis of the 2015 year-end assumptions and disclosures under ASC 715. New this year: we've added a look at companies changing their discount rate methodologies and those that are recognizing gains/losses immediately.

PwC comments on FASB pension presentation and capitalization exposure draft

04/25/16

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

04/25/16

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

Accounting for pension buy-in arrangements

03/29/16

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

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

01/28/16

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

Managing pension costs - some solutions are time-sensitive

01/25/16

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

Pension plan risk and response

01/22/16

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.