Blogging Employee Benefits

January 12, 2006

Pension Discussion in Financial Statement MD&A

Filed under: Accounting, SEC — Fuguerre @ 4:45 pm

Registrants whose future funding is uncertain due to financial difficulty should disclose the nature of the uncertainty and a range of reasonably possible future funding, which may include disclosure of the statutory termination obligation.

Pension discussion expected by the SEC to be covered in the Management Discussion & Analysis section of a corporation’s financial statement filed with the agency should include disclosures regarding pension funding uncertainty in the case of a company facing financial difficulty, such as corporate bankruptcy. [Current Accounting and Disclosure Issues in the Division of Corporation Finance, SEC (12/1/05)]

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