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Financial Reporting Alert 14-4, Financial reporting considerations related to pension and other postretirement benefits

Published on: Dec 02, 2014

This publication, which updates Financial Reporting Alert 13-3, 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 the new mortality tables and mortality improvement scale issued by the Society of Actuaries Retirement Plans Experience Committee in October 2014.

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