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

Irina Stefanescu and Ivan Vidangos
Additional contact information
Irina Stefanescu: https://www.federalreserve.gov/econres/irina-stefanescu.htm
Ivan Vidangos: https://www.federalreserve.gov/econres/ivan-vidangos.htm

No 2014-10-31-3, FEDS Notes from Board of Governors of the Federal Reserve System (U.S.)

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.

Date: 2014-10-31
New Economics Papers: this item is included in nep-age
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.federalreserve.gov/econresdata/notes/f ... counts-20141031.html (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fip:fedgfn:2014-10-31-3

DOI: 10.17016/2380-7172.0034

Access Statistics for this paper

More papers in FEDS Notes from Board of Governors of the Federal Reserve System (U.S.) Contact information at EDIRC.
Bibliographic data for series maintained by Ryan Wolfslayer ; Keisha Fournillier ().