Introducing Actuarial Liabilities and Funding Status of Defined-Benefit Pensions in the U.S. Financial Accounts

Posted: 16 Dec 2014

See all articles by Irina Stefanescu

Irina Stefanescu

Board of Governors of the Federal Reserve System

Ivan Vidangos

Board of Governors of the Federal Reserve System

Date Written: October 31, 2014

Abstract

Last year, in its September 2013 release, the Financial Accounts of the United States (formerly known as Flow of Funds accounts) changed the treatment of defined-benefit (DB) pensions from a cash accounting basis to an accrual accounting basis.

Suggested Citation

Stefanescu, Irina and Vidangos, Ivan, Introducing Actuarial Liabilities and Funding Status of Defined-Benefit Pensions in the U.S. Financial Accounts (October 31, 2014). FEDS Notes No. 2014-10-31-3 https://doi.org/10.17016/2380-7172.0034, Available at SSRN: https://ssrn.com/abstract=3750088

Irina Stefanescu (Contact Author)

Board of Governors of the Federal Reserve System ( email )

20th Street and Constitution Avenue NW
Washington, DC 20551
United States

Ivan Vidangos

Board of Governors of the Federal Reserve System ( email )

20th Street and Constitution Avenue NW
Washington, DC 20551
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
75
PlumX Metrics