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Accounting for pensions: very much under construction

The purpose of this article is to bring together in one place — and try to make sense of — the various ongoing Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) projects on pension accounting. IASB deliberations are relevant to US companies because FASB and IASB are coordinating a broad review/revision of pension accounting with a view to “convergence” — unifying, where possible, FASB and IASB accounting.
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Accounting for pensions: very much under construction

The purpose of this article is to bring together in one place -- and try to make sense of -- the various ongoing Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) projects on pension accounting. IASB deliberations are relevant to US companies because FASB and IASB are coordinating a broad review/revision of… Read More