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Financial Reporting Alert 15-3, Employers’ accounting for defined benefit plans — alternatives for applying discount rates to measure benefit cost

Published on: Dec 21, 2015

Originally released September 28, 2015

Financial Reporting Alert 15-3 has been revised to reflect comments made by the SEC staff at the 2015 AICPA Conference on Current SEC and PCAOB Developments. Specifically, the updated alert discusses considerations the SEC staff provided at the conference for registrants contemplating a change from a bond-matching approach to a yield curve approach when measuring their benefit obligation and simultaneously adopting the spot rate approach to measure the service cost and interest cost.


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