202 - Pension Accounting: Special Topics and Considerations

This session moves beyond the fundamentals of ASC715 and IAS19 to address advanced pension accounting topics. The discussion will cover complex and less frequent scenarios. Potential topics include cash balance plans and recent EITF information, plan transactions such as mergers and spinoffs, first-time US GAAP or IFRS adoption, plan termination, and plan accounting under ASC960. This session intends to help attendees manage and address these accounting situations.

Speakers:

Ben A. Johnson

Plante Moran

Mr. David Thomas Ehr

PwC

Mr. Stephen N. Eisenstein

KPMG

Credits:

CPD Credit: 1.50 EA Core Credit: EA Ethics Credit: EA Non-Core Credit: 1.50 EA Formal Credit: 1.50