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.

Video perspectives

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.


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Pension plan risk and response



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Beth Paul
US Strategic Thought Leader, National Professional Services Group

David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group

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