Changes To Accounting For Defined Benefit Postretirement Plans: Discussion And Illustration

Main Article Content

Norman H. Godwin
Arlette C. Wilson

Keywords

FASB

Abstract

Requests that the Financial Accounting Standards Board (FASB) address issues related to employers’ accounting for defined benefit postretirement plans have increased in recent years.  Those requests have been made by users of financial statements and others, including the Securities and Exchange Commission (SEC) staff and representatives of the Pension Benefit Guaranty Corporation.  Constituents are interested in improved transparency and understandability.

Downloads

Download data is not yet available.
Abstract 144 | PDF Downloads 170