Accounting policy & practice series ; 5108-2nd.
" ... comprehensively analyzes various authoritative pronouncements on accounting by pension plans for their holdings, and on employers accounting for pensions and other postretirement benefits. Although accounting requirements for pensions and other postretirement benefits parallel one another, important distinctions exist. The Portfolio identifies significant points on which the parallel rules diverge."
Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Objectives and scope of portfolio Federal regulations and reporting requirements General background on pension accounting Accounting and reporting by defined benefit pension plans Employers' accounting for pensions Settlements, curtailments, and terminations of defined benefit pension plans Employers' accounting for postretirement benefits other than pensions Employers' accounting for postemployment benefits Employers' disclosures about pensions and other postretirement benefits Trends and open issues IFRS and pension costs Accounting and reporting by retirement benefit plans under international accounting standards Employers accounting for pensions under international financial reporting standards Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on April 24, 2019; title from description page.