The New York State Society of CPAs has published a good article on pension accounting: “Pension Accounting: The Continuing Evolution.” This exhibit to the article here [pdf] provides a summary of the new disclosure requirements, and this exhibit here [pdf] provides a summary of the disclosure requirements retained from the “old” SFAS 132R.
Pension Accounting
The New York State Society of CPAs has published a good article on pension accounting: "Pension Accounting: The Continuing Evolution." This exhibit to the article here [pdf] provides a summary of the new disclosure requirements, and this exhibit here [pdf]…