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SEC Staff Guidance on Mortality Table Assumptions — 715-30-35 (Q&A 01) Tax Gross-Up Payment Made for Annuity Contracts — 715-30-35 (Q&A 02) Curtailments/Settlements When There Is (or Is Not) a Successor Plan — 715-30-35 (Q&A 03) Contribution of Stock to Pension Plan — 715-30-35 (Q&A 04) Plan Assets and Grantor Trust — 715-30-35 (Q&A 05) Freeze of Plan Benefits and Pension Curtailment — 715-30-35 (Q&A 06) Insurance Contracts With Captive Insurance Companies — 715-30-35 (Q&A 07) Transfer of a Benefit Obligation to a Parent Company (1) — 715-30-35 (Q&A 08) Transfer of a Benefit Obligation to a Parent Company (2) — 715-30-35 (Q&A 09) Transfer of a Benefit Obligation to a Parent Company (3) — 715-30-35 (Q&A 10) Interest Cost in Connection With a Discontinued Operation — 715-30-35 (Q&A 11) Changes to Interrelated Defined Benefit Pension Plans — 715-30-35 (Q&A 12) Addition of One Executive in a Company’s SERP — 715-30-35 (Q&A 13) Induced Transfer of Employees Between Defined Benefit Plans (1) — 715-30-35 (Q&A 14) Induced Transfer of Employees Between Defined Benefit Plans (2) — 715-30-35 (Q&A 15) Accounting for the Change to a Cash-Balance Plan With Employee Elections — 715-30-35 (Q&A 16) Prior Service Cost Associated With a Spin-Off — 715-30-35 (Q&A 17) Prior Service Cost Amortization Method — 715-30-35 (Q&A 18) Prior Service Cost Amortization Attributed to Individual Employees — 715-30-35 (Q&A 19) Effect of a Settlement on Amortization of Prior Service Cost — 715-30-35 (Q&A 20) Defining “All or Almost All” — 715-30-35 (Q&A 21) Deleted — 715-30-35 (Q&A 22) Income Statement Impact of Government Subsidy (2) — 715-30-35 (Q&A 23) Is a Change in Market-Related Value Calculation a Change in Principle? — 715-30-35 (Q&A 24) Change in Market-Related Value — Fair Value to a Calculated Value or Vice Versa — 715-30-35 (Q&A 25) Timing of Curtailment Recognition — 715-30-35 (Q&A 26) Resetting Market-Related Value — 715-30-35 (Q&A 27) Remeasurement of Plan Assets and Projected Benefit Obligation Prior to Curtailment Calculation — 715-30-35 (Q&A 28) Inactive Status for Employees in a Curtailed Plan — 715-30-35 (Q&A 29) Timing of Recognition of a Curtailment Loss — 715-30-35 (Q&A 30) Change to an Accelerated Method of Amortizing Net Gains and Losses — 715-30-35 (Q&A 31) Accounting for Asset Reversions (1) — 715-30-35 (Q&A 32) Accounting for Asset Reversions (2) — 715-30-35 (Q&A 33) History of Adjustments to Pension Benefits Plan Subject to Collective Bargaining — 715-30-35 (Q&A 34) SEC Staff’s Thoughts on the Concept of a Substantive Plan — 715-30-35 (Q&A 35) Attribution of Disproportionate Pension Benefits — 715-30-35 (Q&A 36) SEC Staff Comments Regarding the Determination of Assumptions in Benefit Plans — 715-30-35 (Q&A 37) Change on Discount Rate Selection Method — 715-30-35 (Q&A 38) Discount Rate Used for Pension Liability of Foreign Subsidiary — 715-30-35 (Q&A 39) High-Quality Corporate Bond Rate Versus Alternative Rate — 715-30-35 (Q&A 40) Discount Rates and “Cherry Picking” — 715-30-35 (Q&A 41) Discount Rate “Cherry Picking” and Capacity — 715-30-35 (Q&A 42) Discount Rate “Cherry Picking” and Outliers — 715-30-35 (Q&A 43) Discount Rate — Enhanced Equipment Trust Certificates (A.K.A., Airline Bonds) — 715-30-35 (Q&A 44) Deleted — 715-30-35 (Q&A 45) Deleted — 715-30-35 (Q&A 46) Determining Discount Rate — 715-30-35 (Q&A 47) Future Benefit Payments to Be Considered When Selecting a Discount Rate — 715-30-35 (Q&A 48) Gradation of Bonds Used to Select a Discount Rate — 715-30-35 (Q&A 49) Use of Yield Curves in Selecting a Discount Rate — 715-30-35 (Q&A 50) Support for Long-Term Rate of Return Assumption — 715-30-35 (Q&A 51) Enactment of a New Law — 715-30-35 (Q&A 52) Negative Plan Amendment Effective in Future Period — 715-30-35 (Q&A 53) Future Plan Amendments — 715-30-35 (Q&A 54) Significant Events That Require Remeasurement in an Interim Period — 715-30-35 (Q&A 55) Deleted — 715-30-35 (Q&A 56) Tax Gross-Up of Pension Benefit — 715-30-35 (Q&A 57) Combination of Multiple Plans — 715-30-35 (Q&A 58) Deleted — 715-30-35 (Q&A 59) Plan Measurements Under ASC 715 (1) — 715-30-35 (Q&A 60) Plan Measurements Under ASC 715 (2) — 715-30-35 (Q&A 61) Postretirement Benefit Plan Asset/Liability Recognition and Interim Financial Reporting — 715-30-35 (Q&A 62) Lump-Sum Settlements of Pension Obligations — 715-30-35 (Q&A 63) Pension Plan Freezes: Soft Freeze Versus Hard Freeze — 715-30-35 (Q&A 64) Accounting for the Elimination of Salary Progression as Part of a Curtailment — 715-30-35 (Q&A 65)Status of Employees When Plan Benefits Are Reduced — 715-30-35 (Q&A 66) Considering Whether Anticipated Changes in the Mortality Assumption Under Existing Law Should Be Reflected in Estimates of Future Lump-Sum Payments Used to Measure the Projected Benefit Obligation — 715-30-35 (Q&A 67)
SEC Staff Guidance on Mortality Table Assumptions — 715-30-35 (Q&A 01) Tax Gross-Up Payment Made for Annuity Contracts — 715-30-35 (Q&A 02) Curtailments/Settlements When There Is (or Is Not) a Successor Plan — 715-30-35 (Q&A 03) Contribution of Stock to Pension Plan — 715-30-35 (Q&A 04) Plan Assets and Grantor Trust — 715-30-35 (Q&A 05) Freeze of Plan Benefits and Pension Curtailment — 715-30-35 (Q&A 06) Insurance Contracts With Captive Insurance Companies — 715-30-35 (Q&A 07) Transfer of a Benefit Obligation to a Parent Company (1) — 715-30-35 (Q&A 08) Transfer of a Benefit Obligation to a Parent Company (2) — 715-30-35 (Q&A 09) Transfer of a Benefit Obligation to a Parent Company (3) — 715-30-35 (Q&A 10) Interest Cost in Connection With a Discontinued Operation — 715-30-35 (Q&A 11) Changes to Interrelated Defined Benefit Pension Plans — 715-30-35 (Q&A 12) Addition of One Executive in a Company’s SERP — 715-30-35 (Q&A 13) Induced Transfer of Employees Between Defined Benefit Plans (1) — 715-30-35 (Q&A 14) Induced Transfer of Employees Between Defined Benefit Plans (2) — 715-30-35 (Q&A 15) Accounting for the Change to a Cash-Balance Plan With Employee Elections — 715-30-35 (Q&A 16) Prior Service Cost Associated With a Spin-Off — 715-30-35 (Q&A 17) Prior Service Cost Amortization Method — 715-30-35 (Q&A 18) Prior Service Cost Amortization Attributed to Individual Employees — 715-30-35 (Q&A 19) Effect of a Settlement on Amortization of Prior Service Cost — 715-30-35 (Q&A 20) Defining “All or Almost All” — 715-30-35 (Q&A 21) Deleted — 715-30-35 (Q&A 22) Income Statement Impact of Government Subsidy (2) — 715-30-35 (Q&A 23) Is a Change in Market-Related Value Calculation a Change in Principle? — 715-30-35 (Q&A 24) Change in Market-Related Value — Fair Value to a Calculated Value or Vice Versa — 715-30-35 (Q&A 25) Timing of Curtailment Recognition — 715-30-35 (Q&A 26) Resetting Market-Related Value — 715-30-35 (Q&A 27) Remeasurement of Plan Assets and Projected Benefit Obligation Prior to Curtailment Calculation — 715-30-35 (Q&A 28) Inactive Status for Employees in a Curtailed Plan — 715-30-35 (Q&A 29) Timing of Recognition of a Curtailment Loss — 715-30-35 (Q&A 30) Change to an Accelerated Method of Amortizing Net Gains and Losses — 715-30-35 (Q&A 31) Accounting for Asset Reversions (1) — 715-30-35 (Q&A 32) Accounting for Asset Reversions (2) — 715-30-35 (Q&A 33) History of Adjustments to Pension Benefits Plan Subject to Collective Bargaining — 715-30-35 (Q&A 34) SEC Staff’s Thoughts on the Concept of a Substantive Plan — 715-30-35 (Q&A 35) Attribution of Disproportionate Pension Benefits — 715-30-35 (Q&A 36) SEC Staff Comments Regarding the Determination of Assumptions in Benefit Plans — 715-30-35 (Q&A 37) Change on Discount Rate Selection Method — 715-30-35 (Q&A 38) Discount Rate Used for Pension Liability of Foreign Subsidiary — 715-30-35 (Q&A 39) High-Quality Corporate Bond Rate Versus Alternative Rate — 715-30-35 (Q&A 40) Discount Rates and “Cherry Picking” — 715-30-35 (Q&A 41) Discount Rate “Cherry Picking” and Capacity — 715-30-35 (Q&A 42) Discount Rate “Cherry Picking” and Outliers — 715-30-35 (Q&A 43) Discount Rate — Enhanced Equipment Trust Certificates (A.K.A., Airline Bonds) — 715-30-35 (Q&A 44) Deleted — 715-30-35 (Q&A 45) Deleted — 715-30-35 (Q&A 46) Determining Discount Rate — 715-30-35 (Q&A 47) Future Benefit Payments to Be Considered When Selecting a Discount Rate — 715-30-35 (Q&A 48) Gradation of Bonds Used to Select a Discount Rate — 715-30-35 (Q&A 49) Use of Yield Curves in Selecting a Discount Rate — 715-30-35 (Q&A 50) Support for Long-Term Rate of Return Assumption — 715-30-35 (Q&A 51) Enactment of a New Law — 715-30-35 (Q&A 52) Negative Plan Amendment Effective in Future Period — 715-30-35 (Q&A 53) Future Plan Amendments — 715-30-35 (Q&A 54) Significant Events That Require Remeasurement in an Interim Period — 715-30-35 (Q&A 55) Deleted — 715-30-35 (Q&A 56) Tax Gross-Up of Pension Benefit — 715-30-35 (Q&A 57) Combination of Multiple Plans — 715-30-35 (Q&A 58) Deleted — 715-30-35 (Q&A 59) Plan Measurements Under ASC 715 (1) — 715-30-35 (Q&A 60) Plan Measurements Under ASC 715 (2) — 715-30-35 (Q&A 61) Postretirement Benefit Plan Asset/Liability Recognition and Interim Financial Reporting — 715-30-35 (Q&A 62) Lump-Sum Settlements of Pension Obligations — 715-30-35 (Q&A 63) Pension Plan Freezes: Soft Freeze Versus Hard Freeze — 715-30-35 (Q&A 64) Accounting for the Elimination of Salary Progression as Part of a Curtailment — 715-30-35 (Q&A 65)Status of Employees When Plan Benefits Are Reduced — 715-30-35 (Q&A 66) Considering Whether Anticipated Changes in the Mortality Assumption Under Existing Law Should Be Reflected in Estimates of Future Lump-Sum Payments Used to Measure the Projected Benefit Obligation — 715-30-35 (Q&A 67)