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Benefits in the News > By Subject >

Accounting for benefits, incl. FASB, GASB


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[Guidance Overview] Backdating Stock Options Still a Risky Play
At April Meeting, GASB Simplifies Accounting for State Retirement System Liabilities (PDF)
State and Local Pensions Face New Accounting Rules
Potential Accounting Implications of Upcoming Supreme Court Decision on the Affordable Care Act
Too Much Reliance on Limited-Scope Audits Is Harming Benefit Plan Participants, EBSA Chief Says
Chart: Estimates of States' Net Tax-Supported Debt and Unfunded Pension Obligations as a Percentage of Personal Income (PDF)
Employers' Accounting for Pensions and Other Retirement Plans May Be on FASB's 2012 Agenda
Understanding Finances and Changes in State and Local Government Retiree Health Care (PDF)
[Guidance Overview] What to Look for in 2012: Financial Statements
Kentucky Forwards Report Criticizing Retirement System's Pay-to-Play Audits
Enrolled Actuaries Report, Winter 2011 (PDF)
[Opinion] Public Company Accounting Oversight Board's Recent Proposal on Executive Compensation
Pension Plans: Are Big U.S. Firms Betting on a Bull Market with New Accounting Step?
Avoiding a DOL Audit of an Employee Benefit Plan Annual Report
New Federal Accounting Rule for Contractor Pensions Could Cost DOD Billions
Updated PBGC 2010 Pension Insurance Data Tables Online (PDF)
Chart: OPEB Prefunding Analysis of California Retiree Health Benefits (PDF)
State of California Retiree Health Benefits Program: GASB Nos. 43 and 45 Actuarial Valuation Report as of June 30, 2011 (PDF)
Avoid the Common Mistakes Affecting Plan Loans Webcast
Understanding the True Cost of State and Local Pensions
A New Set of Best Practices for 'Other Post-Employment Benefits'
Mark-to-Market Pensions Show Brutal Year
New Edition of Accounting for Equity Compensation
Present Law and Background Relating to the Interaction of Federal Income Tax Rules and Financial Accounting Rules
The ROI of a 408(b)(2) Audit (PDF)
Guidance Provided on Electronic Health Record Incentives
Low Pension Discount Rates = Big Accounting Liabilities for FY2011
[Opinion] Latest News on Overall GASB Process; Two Views of Proposed Reforms
GASB Update: Two Views of Proposed Reforms for Governmental Pension Reporting and Accounting Rules
A Look at Public Sector Defined Contribution Health Accounts
SEI Finds Narrowing of Range of Discount Rates Used by Defined Benefit Plan Sponsors
States' Pension Fund Accounting Rules Examined
[Opinion] Impact of GASB Public Accounting Proposals on Employers Participating in State Retirement Systems (PDF)
California Panel Releases Model Pension Disclosure Guidelines
Getting Executive Compensation Ready for 2012: Starting with ISS Guidelines (PDF)
[Opinion] American Academy of Actuaries Letter on Accounting for Post-Retirement Benefits Other than Pensions (PDF)
New Research Report Using GASB-Proposed Metrics Reveals Risks of Retirement Plan 'Depletion'
PBGC's Reported Deficit Doesn't Justify Premium Increase, Says American Benefits Council
Logical Implications of GASB's Methodology for Valuing Pension Liabilities (PDF)
GASB Calls for More Disclosure of State and Local Government Pension Obligations
Outlook Bleak for Pension Plan Expense and Contributions
PBGC Plan Valuation Problems Go Beyond United Airlines
Full Funding and Cost Disclosure Needed in Public Pension Plan Reform, Paper Says
How Would GASB Proposals Affect State and Local Pension Reporting?
Steering Clear of Pension Benefit Restrictions
[Opinion] Pension Crisis Accounting Rule Comments Rigged by Gluttons at the Public Trough
A Better Answer to the Actuarial Discount Rate Debate (PDF)
[Guidance Overview] IRS Clarifies Application of All Events Test to an Employer's Bonus Pool Liability

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