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Proposed Accounting Standards Update: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
Financial Accounting Standards Board [FASB] Link to more items from this source
[Official Guidance]
Jan. 27, 2016

73 pages. "The amendments in this proposed Update [to Topic 715 of the FASB Accounting Standards Codification] would require an employer to report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost ... would be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented.... The amendments in this proposed Update also would allow only the service cost component to be eligible for capitalization when applicable."

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