change in actuarial assumptions

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1. 960-20Accumulated Plan Benefits960 Plan Accounting—Defined Benefit Pension Plans

   ASC 960-20 governs how a defined benefit pension plan measures and reports the actuarial present value of accumulated plan benefits — the benefits reasonably expected to be paid in exchange for employee service rendered to the benefit information date. Benefits are attributed using the plan's own provisions where possible and otherwise pro rata over years of service to full vesting (vested-type benefits) or to expected separation (nonvested-type benefits), measured using pay and service history as of the benefit information date under an ongoing-plan assumption. The total must be segmented at minimum into vested benefits of participants currently receiving payments, other vested benefits, and nonvested benefits, and the significant factors causing the year-to-year change must be identified.