Institutional investors

Pre-empting FASB: mark-to-market pension cost accounting January 2011 Bob Collie, FIA Chief Research Strategist Jim Gannon Manager, Investment Strategy and Consulting Current U.S. accounting standards offer corporations flexibility in how they account for the cost of pension benefits. In recent weeks, a number of firms have announced that in their 2010 (and future years) corporate earnings statements, they will recognize more quickly changes in the value of pension assets and liabilities, moving toward "mark-to-market" accounting. What are the implications of such a change? Download Research For more information about our research, please contact David or Gerry:     West Coast David Rothenberg Managing Director 866-926-5934 East Coast Gerry Lillis Director 866-459-4128 Please remember that all investments carry some level of risk, including the potential loss of principal invested. They do not typically grow at an even rate of return and may experience negative growth. As with any type of portfolio structuring, attempting to reduce risk and increase return could, at certain times, unintentionally reduce returns. USI-11777			Printer friendly version of this page