Financial Reporting Alert 23-6, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits (December 5, 2023)
Published on:
05 Dec 2023
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This Financial Reporting Alert highlights some of the important 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. Such considerations include those associated with inflation and rising interest rates, the Inflation Reduction Act of 2022, the ongoing effects of the COVID-19 pandemic, and other developments.
