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IASB proposes narrow amendments to pension accounting standards

Journal of Accountancy

The International Accounting Standards Board on Thursday proposed narrow-scope amendments to pension accounting standards—a move designed to provide better information to investors and reduce diversity in practice.

The proposed changes are included in an exposure draft, Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan.

When a defined benefit plan is amended, curtailed, or settled during a reporting period, the entity is currently required to update the assumptions about its obligation and the fair value of its plan assets in order to calculate costs related to these changes.


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