MARCH 2008 - Issued in September 2006, Statement of Financial Accounting Standards (SFAS) 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the balance-sheet reporting for defined benefit pension plans. Before SFAS 158, the effects of certain events, such as plan amendments or actuarial gains and losses, were granted delayed balance-sheet recognition. As a result, a plan’s funded status (plan assets minus obligations) was rarely reported on the balance sheet. SFAS 158 requires companies to report their plans’ funded status as either an asset or a liability on their balance sheets, which will cause reported pension liabilities to rise significantly. Although SFAS 158 also applies to postretirement benefit plans other than pensions and to not-for-profit entities, the focus below is on for-profit businesses with defined benefit pension plans.

2008年3月SFAS頒布了158號(hào) 《雇主對(duì)既定福利養(yǎng)老金和其他退休后計(jì)劃的會(huì)計(jì)處理》對(duì)FASB第87、88、106號(hào)準(zhǔn)則做了修訂，顯著改變了資產(chǎn)負(fù)債表對(duì)設(shè)定收益制下養(yǎng)老金的列報(bào)。在SFAS 158頒布之前，一些特定事項(xiàng)的影響，像養(yǎng)老金計(jì)劃的修改，精算所得和精算損失，是準(zhǔn)許在資產(chǎn)負(fù)債表中遞延確認(rèn)的，以至于養(yǎng)老金凈資產(chǎn)（養(yǎng)老金資產(chǎn)減去養(yǎng)老金負(fù)債）很少在資產(chǎn)負(fù)債表中列報(bào)。SFAS 158要求公司在資產(chǎn)負(fù)債表中以資產(chǎn)或是負(fù)債的形式列報(bào)養(yǎng)老金凈資產(chǎn)，這將會(huì)引起養(yǎng)老金負(fù)債的顯著上升。盡管SFAS158也應(yīng)用于其他退休福利計(jì)劃以及非盈利組織，但是我們這里主要是講盈利組織的設(shè)定收益計(jì)劃。
SFAS 158對(duì)資產(chǎn)負(fù)債表列報(bào)的要求
SFAS158對(duì)于預(yù)付或應(yīng)付的養(yǎng)老金成本，即一個(gè)公司養(yǎng)老金凈資產(chǎn)、凈