Employee Retirement Income Security Act of 1974 (ERISA)
Pension Benefit Guarantee Corporation (PBGC)
This note explains accounting rules for pensions and other retiree benefits. It also includes a discussion of the Employee Retiree Income Security Act of 1974 (ERISA) and of the Pension Benefit Guarantee Corporation (PBGC).
This note explains the most current FASB and IFRS fair value reporting rules and The FASB fair value option rules. It also discusses how the new fair value and fair value option rules are related to the business valuation industry, which has developed many