10 August 2021
Full disclosure: Pension and other postemployment benefits
Our summer series on presentation and disclosure continues with a focus on pension obligations and plan assets.
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Compensation and employee benefits may be provided in many different forms. The accounting is unique to the type of benefit provided and can be complex.
Domestic SPAC mergers - financial reporting and accounting considerations
Accounting for SPAC merger transactions can be complex. We discuss common accounting and financial reporting issues in our In depth.
COVID-19: Restructuring questions, answered
As many companies make difficult decisions around employee layoffs and restructuring, hear PwC discuss some of the accounting considerations.
Accounting for pension plans: Back to the basics with 5 things to know
PwC discusses what you need to know about accounting for defined benefit pension plans, including: remeasurement, recognizing costs, and significant interim events.