Pension/OPEB 2020 Assumption and Disclosure study

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

How does your benefit plan stack up to those of Fortune 100 companies?

PwC analyzed 100 companies, comprising Fortune 100 and other large and established companies, with a December 31 fiscal year-end. We reviewed the public annual reports for the companies selected — specifically financial information regarding pension and other postretirement benefit (OPEB) plans. This year we included analysis on companies early adopting Accounting Standards Update 2018-14, Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans (ASU 2018-14), which updates required disclosures under ASC 715, and disclosures about the impact from COVID-19 on pension and OPEB plans in the first quarter 2020 reporting.

Get the details in our 2020 Pension/OPEB 2020 Assumption and Disclosure Study.

 

Follow us
Hide