DataLine 2009-31: Pension/OPEB Accounting: Major Changes Coming to IFRS That Could Affect U.S. GAAP

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Source: PricewaterhouseCoopers
Author name: PwC assurance services

Published: 06/18/2009

Summary:
This PwC DataLine provides an overview of the key tentative decisions of the IASB's recent deliberations regarding the recognition and presentation of pension and other post-employment obligations. Some of these tentative decisions include recognizing all changes in the fair value of plan assets and the benefit obligation in the balance sheet and the income statement in the period in which the changes occur. This DataLine also considers how these tentative decisions could impact U.S. GAAP and outlines the IASB's proposed timing on issuing an exposure draft and final standard.

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