Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|FASB to Address Net Pension Costs on Income Statements|
Pensions & Investments
June 30, 2015
"FASB members considered three modified alternatives for presenting net pension cost, with additional components such as service cost, interest cost and expected return on assets. The project will add service cost to the employer compensation costs already included in income statements. Cost components that are eligible to be capitalized would be limited to service cost. Companies would also have to disclose which other components are included, following guidelines that FASB officials are working on as part of a separate project on disclosure frameworks for defined benefit plans."
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