Retained earnings

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  • This topic has 1 reply, 1 voice, and was last updated 6 months ago by Caddya.
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  • December 14, 2020 at 10:34 pm #1400
    Caddya
    Participant

      Does anyone know if pension accounting schedules show retained earnings? Or can this only be found in the company’s financial statements?

      The recent change to the ASPE standards mentions the inclusion of PfAD in the DBO as an adjustment to the prior year’s retained earnings. Except I can’t seem to figure out how to show that in a pension accounting schedule (section 3462).

       

      Any insight would be appreciated!

      March 6, 2021 at 9:29 pm #3336
      Caddya
      Participant

        For those following this, I think the retained earnings can only be seen in the corporate financial statements (which consolidate all financial statement info, including pension).

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