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At a glance

In March 2017, the FASB issued final guidance on the presentation of net periodic pension and postretirement benefit cost (net benefit cost) . While intended to improve how such costs are reflected in the financial statements, the new guidance has implications to Energy & Utilities companies beyond just the change in presentation.
The new guidance is effective in 2018 for public business entities. Other entities have an additional year.

1Accounting Standards Update 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Cost

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