Financial Reporting Alerts

Issued as needed to highlight up-to-the-minute accounting, regulatory, or other developments that may require immediate action or that may affect financial reporting and disclosure.

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Most Recent Financial Reporting Alert

Employers’ accounting for defined benefit plans — Alternatives for applying discount rates in the measurement of benefit cost under a bond-matching approach

Financial Reporting Alert 16-2

This Financial Reporting Alert describes the recent meeting between the SEC staff and representatives of the Big Four accounting firms to discuss the staff’s views on applying an alternative approach for using discount rates to measure the components of net periodic benefit cost for a defined benefit retirement plan obligation (e.g., a pension or other postretirement obligation) under ASC 715. The alert focuses on whether other acceptable methods similar to the spot rate approach can be developed for entities that use a bond-matching approach to measure their defined benefit obligation.

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