• FASB ASC 142Interpretations for Pension Accounting

The Emerging Issues Task Force (EITF) has issued numerous interpretations of accounting for pensions. Find, cite, and copy three of these interpretations.

• FASB ASC 144Discount Rate on Retirement Benefits

The FASB ASC indicates that the discount rate for other postretirement benefits might not be the same as the rate used for pension benefit obligations and discusses the reasons they might be different. Find, cite, and copy the FASB ASC paragraphs that discuss this issue.

PLEASE SITE ASC CODE (example 740-10-15-5)