How IASB changes could streamline your pension accounting

05/5/2010 | CFO.com

The International Accounting Standards Board's proposed standard on pension accounting could minimize the way asset gains and losses affect earnings by allowing companies to account for them as other comprehensive income rather than as profits and losses. "I expect this draft to pass with minimal changes and eventually, either because the U.S. adopts IFRS or because FASB decides to converge toward it, I think this will pretty much be the rule for U.S. companies as well," said Jim Verlautz, senior actuary and principal for Mercer US.

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