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).
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).