Blogging Employee Benefits

Fugue: Accounting

The Financial Accounting Standards Board has launched a project directed toward major amendments to GAAP on employers' accounting for pensions and other postemployment benefits (OPEBs).

Primary Source Documents

Financial Accounting Standards Board

Financial Accounting Standards Advisory Council

FASB Small Business Advisory Committee

FASB User Advisory Council

Securities Exchange Commission

Additional Materials

American Academy of Actuaries

College of Pension Actuaries

P&B Weblog Posts

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2 Comments »

  1. […] Almost from the beginning of this weblog, I’ve launched the Fugue: Accounting page to collect notes and links about FASB’s project aimed at overhauling GAAP for employers’ reporting of pension plans and other postemployement benefits (OPEBs). The project does deserve a page, beyond any mere weblog entry, since the FASB project will persist as one of the major benefits stories of the entire decade, if not beyond. But with my week ahead to see a luncheon where my presentation is likely to include some discussion of the FASB project, let’s call it part of the current flow. […]

    Pingback by BeneBlog » Blog Archive » Major Pension and OPEB Accounting Changes Coming — January 8, 2006 @ 2:41 pm

  2. […] Employers’ accounting for pensions and other postemployment benefits is one of the destinations explicitly recognized in “A Roadmap for Convergence between IFRSs and US GAAP–2006-2008,” a Memorandum of Understanding between the FASB and the IASB jointly reached by the Financial Accounting Standards Board and the International Accounting Standards Board®. [News Release] Convergence of U.S. and international accounting standards has been a major influence known for some years inevitably to be bringing significant change of the nature now being pursued in FASB’s project on pension/OPEB accounting reform. Although the IASB does not yet have a corresponding active project, action from both standards authorities is anticipated by 2008. […]

    Pingback by Pensions & Benefits Weblog » Blog Archive » Accounting Convergence Roadmap Includes Pension/OPEBs — February 28, 2006 @ 12:24 am


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