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Illustration: Wentworth Company has the following components of pension expense for 2011. Gains and Losses LO 8 Illustration 20-19 If company decides to report the loss in net income. Illustration 20-20 Illustration: If Wentworth Company decides to report the loss in other comprehensive income. Gains and Losses LO 8 Illustration 20-19 If company decides to report loss in other comprehensive income. Illustration 20-21 Using a Pension Work Sheet P20-2: Katie Day Company adopts IAS 19 in accounting for its defined benefit pension plan on January 1, 2000, with the following beginning balances: plan assets $200,000; defined benefit obligation $250,000. Other data are as follows. Using a Pension Work Sheet P20-2 Using a Pension Work Sheet P20-2: Pension Journal Entry for 2010 Pension Expense 16,000 Cash 16,000 Dec. 31 Using a Pension Work Sheet ($49,700) liability P20-2 Using a Pension Work Sheet P20-2: Pension Journal Entry for 2011 Pension Liability 49,700 Pension Expense 89,700 Dec. 31 Cash 40,000 Using a Pension Work Sheet ($85,130) liability P20-2 Using a Pension Work Sheet P20-2: Pension Journal Entry for 2012 Pension Expense 83,430 Pension Asset/Liability 35,430 Cash 48,000 Dec. 31 Within the Financial Statements Pension Expense Pension Asset / Liability Components of Accumulated Other Comprehensive Income Reporting Pension Plans in Financial Statements LO 9 Describe the requirements for reporting pension plans in financial statements. Description of the plan and the accounting policy for recognizing actuarial gains and losses. Schedule showing all the major components of pension expense. Reconciliation showing how the defined benefit obligation and the fair value of the plan assets changed from the beginning to the end of the period. Funded status of the plan and the amounts recognized and not recognized in the financial statements. Reporting Pension Plans in Financial Statements LO 9 Describe the requirements for reportin
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