The impact of net benefit cost accounting changes for the Utilities sector

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.

In depth , PwC US Sep 26, 2017

Find out how FASB changes to the presentation of benefit costs will impact regulated utility companies.


The FASB’s new guidance on the presentation of net periodic pension and postretirement benefit cost (net benefit cost) is effective for public business entities in the first quarter of 2018. The primary objective of the new guidance is to improve the presentation of net benefit costs. However, the new guidance will impact more than just presentation for Energy & Utilities companies that maintain pension and/or postretirement plans.

To have a deeper discussion, please contact:

Sean Riley

US Power & Utility Accounting Technical Leader, PwC US


Gavin S. Hamilton

US Energy, Utilities & Mining Assurance Leader, Baltimore, PwC US


Contact us

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

Follow us