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Financial Reporting Alert 13-3, Financial reporting considerations related to pension and other postretirement benefits

Published on: Nov 27, 2013

This publication, which updates Financial Reporting Alert 12-6, 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. This update includes a discussion of private health care exchanges.


  • Health Care Reform
    • Affordable Care Act and Health Care and Education Reconciliation Act of 2010
    • Employee Group Waiver Plans
    • Private Health Care Exchanges
  • Underlying Assumptions
  • Discount Rate
    • Discount Rate Selection Method
    • Hypothetical Bond Portfolios — Bond Pricing
    • Hypothetical Bond Portfolios — Bond Selection
    • Hypothetical Bond Portfolios — Use of Collateralized Bonds
    • Use of a Yield Curve Developed by a Third Party in Selecting a Discount Rate
    • Use of Indices in Selecting a Discount Rate
    • Other Postretirement Benefit Plans — Discount Rate and Health Care Cost Trend Rate
  • Expected Long-Term Rate of Return
  • Mortality Assumption
  • Net Periodic Benefit Cost
    • Changes to Accounting Policies for Gains and Losses and Market-Related Value of Plan Assets
  • Measurement Date for Plan Assets and Benefit Obligations
    • Measurement of Plan Assets
    • Measurement of Benefit Obligations
  • Curtailments
  • Settlements
  • Plan Sponsor Disclosures
    • Fair Value Measurement Disclosures
    • Entities With Foreign Plans

The full text of this Financial Reporting Alert can be downloaded via the link below.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.