Last week we discussed FedEx’s change to their pensions accounting policy and how many companies have made similar changes. In this post, we will look at trends in accounting policies overall. First, some background: Generally accepted accounting principles (GAAP) sometimes offer a … Continue reading
Category Archives: Accounting Policies
Pension Accounting: Transitioning to Mark-to-Market
FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, … Continue reading