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Financial Reporting Alert 15-4 — Financial reporting considerations related to pension and other postretirement benefits

Published on: 30 Oct 2015

This publication, which updates Financial Reporting Alert 14-4, 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 (1) the use of individual spot rates along the yield curve (as opposed to the traditional single weighted-average rate) to measure the service cost and interest cost components of net periodic benefit cost, (2) the discount rate selection method, (3) an entity’s use of a yield curve developed by a third party to support its discount rate, and (4) the relationship between the health care trend rate and the discount rate used in postretirement benefit plans other than pension plans.


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