402 - Accounting Challenges – What Could Possibly Go Wrong?
(Polling included) Accounting for defined benefit pension plans presents its own challenges whether due to differences in accounting standards (IFRS, US GAAP), changes in audit procedures and standards, or client activities that occur during the year (mergers, acquisitions, curtailment, settlement, plan amendments, special termination benefits, etc.). At this session, the speakers discuss some of the questions and situations that arise requiring further consultation and provide an update on what to anticipate for the upcoming fiscal year-end disclosure season.
Mr. Philip Bonanno
Mr. Stephen N. Eisenstein
Mr. Stephen S. Breeding
Ms. Regina Croucher