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