Items tagged with "DefinedBenefitPlanPurchasesOfPlanAssets"

1.1 Element Selection

Issued: 6/27/14

Impact: All US GAAP

Company Extension Taxonomy

1.1.25 Pension Plan Purchases and Sales

Issue The roll forward of the pension plan assets for level 3 reconciles between the opening plan assets less any sales of the assets plus any purchases.  Payments of benefits are not included in this roll forward as the sale of the plan assets is used to pay the benefits. However, there are no elements […more]