Code
ASP PEN-8
Former Code
GN13(ROI)
Classification
Recommended
Legislation or Authority
Financial Accounting Standards Board (USA). Employers’ accounting for pensions. Statement of Financial Accounting Standards No.87 (as amended). Financial Accounting Standards Board (USA). Employers’ accounting for settlements and curtailments of defined benefit pension plans and for termination benefits.
Statement of Financial Accounting Standards No.88 (as amended).
Financial Accounting Standards Board (USA). Employers’ disclosures about
pensions and other postretirement benefits – an amendment of FASB Statements No.
87, 88, and 106. Statement of Financial Accounting Standards No. 132 (revised
2003).
Financial Accounting Standards Board (USA). FASB Staff Implementation Guides,
September 2001. ‘A Guide to Implementation of Statement 87 on Employers’
Accounting for Pensions’ and ‘A Guide to Implementation of Statement 88 on
Employers’ Accounting for Settlements and Curtailments of Defined Benefit Pension
Plans and for Termination Benefits’.
Statement of Financial Accounting Standards No.88 (as amended).
Financial Accounting Standards Board (USA). Employers’ disclosures about
pensions and other postretirement benefits – an amendment of FASB Statements No.
87, 88, and 106. Statement of Financial Accounting Standards No. 132 (revised
2003).
Financial Accounting Standards Board (USA). FASB Staff Implementation Guides,
September 2001. ‘A Guide to Implementation of Statement 87 on Employers’
Accounting for Pensions’ and ‘A Guide to Implementation of Statement 88 on
Employers’ Accounting for Settlements and Curtailments of Defined Benefit Pension
Plans and for Termination Benefits’.
Application
Any actuary required to furnish information under FAS 87, FAS 88 and FAS 132 in
respect of an occupational pension scheme in the Republic of Ireland.
FAS 106 (Employers’ accounting for postretirement benefits other than pensions) is
outside the scope of this ASP.
respect of an occupational pension scheme in the Republic of Ireland.
FAS 106 (Employers’ accounting for postretirement benefits other than pensions) is
outside the scope of this ASP.