Financial Reporting Alert 12-6, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits
November 27, 2012
The attached Financial Reporting Alert highlights accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. New topics addressed in this update are (1) new disclosure requirements for multiemployer plans, (2) financial reporting considerations resulting from health care legislation, and (3) the relationship between the discount rate and medical trend rate for other postretirement benefit plans.
Subscribe to receive Deloitte's Financial Reporting Alerts: