Market instability impacts pension expenses. The gains or losses components show the changes in the employer's projected benefit obligation and the market impact on plan assets. For example ...

In both of the preceding FASB-provided examples, the components were all part of “other income (expense),” though ... year-over-year with regard to pension costs. My firm's policies differ ...

The same accounting standards are reflected in ... that generate interest — they differ in important respects. For example, pension liabilities can shrink, sometimes dramatically, if a pension ...

Investopedia / Michela Buttignol In pension accounting, the corridor rule requires the disclosure of any actuarial gain or loss that exceeds 10% of the greater of the pension benefit obligation or ...

General Motors, for example, reduced its pension obligations by $26 billion in 2012 through a combination of lump-sum offers and a group annuity contract with Prudential. PENSION EXPENSES RISING ...

Because expenses may arise unexpectedly, a reserve fund is typically kept in a highly liquid account, such as a savings account. In pension funds, for example, money is invested on behalf of a ...

Detroit this week became the most prominent example of this trend. Officials in the financially devastated city announced that their plan to slash public workers' pension benefits will move forward.

Voters in San Diego, San Jose and Wisconsin made it clear this month that they no longer will tolerate the expense of ... with each new example of outrageous pensions. The most recent is the ...

Voters in San Diego, San Jose and Wisconsin made it clear last week that they no longer will tolerate the expense of ... with each new example of outrageous pensions. This week’s example is ...

Taxpayers will be on the hook for these underfunded pension expenses either way. We call for: “Pay me now, fund the deficit in the SERS pension fund and do not kick the can down the road.” ...