Pension Accounting and Finance

Financial reporting related to retirement plans, developments from national and international accounting standards-setting bodies, recent policy developments, and new regulations and standards.

Letter from Pension Practice Council Vice-President Don Segal to the editor of the Financial Times responding to misrepresentations about the role of actuaries in pension accounting. (December 2, 2005)

Pension Accounting Committee letter to the Financial Accounting Standards Board (FASB) about a FASB project to reconsider pension and other post-retirement benefit accounting. (August 18, 2005)

Stock Options Task Force comment letter to the Financial Accounting Standards Board (FASB) regarding the measurement of employee stock options. (June 30, 2004)

Joint Committee on Retiree Health letter to the Governmental Accounting Standards Board (GASB) on accounting by governmental employers for other postemployment benefits. (April 30, 2004)

Retiree Health Insurance Work Group letter to the Governmental Accounting Standards Board (GASB) about the actuarial measurement of retiree health benefits. (May 20, 2003)