A <i>Governing</i> analysis shows how a new accounting rule dramatically changes some plans' pension liabilities and will likely force many states to finally face their obligations.

A new research paper shows that the impact of using a mark-to-market accounting method for valuing pension liabilities will have a negligible effect on companies.

WASHINGTON — Proposed changes to pension-accounting rules could help save companies and pensions, top accounting standard-setters said Wednesday. Public companies currently disclose pension ...

Many accounting experts and regulators have complained about those rules for years. Pension accounting remains one of the great financial charades that U.S. companies play on investors and employees.

WASHINGTON (Reuters) - The accounting board for U.S. state and local governments is set to propose on Friday radical reforms to the disclosure practices of public pension systems.

Investors suing Dentsply Sirona Inc. over alleged misleading information about the financial health of the dental products ...

As of approximately 2015, governments must report their pension obligations on one of their required financial statements. In governmental accounting, this statement is called the Statement of Net ...

Perfect Storm Prompts Changes in Pension Accounting Postretirement obligations move to financial statements while FASB considers more comprehensive changes to underlying measurements.

These hidden pension costs result from arcane but hugely important decisions regarding "discounting." Pension accounting compares the future benefits a plan has promised to the assets it holds today.

David A. Vaudt, the new chairman of the Governmental Accounting Standards Board, plans to closely monitor the impact of GASB’s new pension accounting standards on the finances of state and local ...