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Accounting for pension expense in corporate financial statements: An update December 2011 Bob Collie, FIA Chief Research Strategist The International Accounting Standards Board (IASB) changes its calculation of pension expense on January 1, 2013. What are the implications for U.S. corporations? This Russell Practice Note is designed to address this important question. It outlines:   Four reasons why U.S. corporations may be interested in the international standards, Changes to the IASB's standards, and the Potential for convergence of U.S. and international requirements. Request this research Related research Pre-empting FASB: mark-to-market pension cost accounting Corporate bonuses and the error of EROA Capital budgeting A note about our research Our proprietary research is made available to our institutional clients, and many of these published papers are available to other institutional investors as well. If you are not a Russell client, but are an institutional investor, we welcome you to request this research piece. We only require your contact information on a short request form. 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 Nothing contained in this material is intended to constitute legal, tax, securities, or investment advice, nor an opinion regarding the appropriateness of any investment, nor a solicitation of any type. The general information contained in this publication should not be acted upon without obtaining specific legal, tax, and investment advice from a licensed professional. Russell Investment Group is a Washington, USA corporation, which operates through subsidiaries worldwide, including Russell Investments, and is a subsidiary of The Northwestern Mutual Life Insurance Company. USI-11761			Request this research Printer friendly version of this page