Pension accounting for ERISA differed from pension accounting for the SEC.

Question

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Pension accounting for ERISA (Employee Retirement Income Security Act) is regulated by the U.S. Department of Labor, while pension accounting for the SEC (Securities and Exchange Commission) is regulated by the U.S. Securities and Exchange Commission. Therefore, there may be differences in the accounting requirements and disclosure rules between the two entities.

Pension Accounting for ERISA Differed from Pension Accounting for the SEC