研究报告-养老金和福利核算-Accounting-For-Pension-and-Post-Retirement-Benefit.pptxVIP

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研究报告-养老金和福利核算-Accounting-For-Pension-and-Post-Retirement-Benefit.pptx

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PREVIEW OF CHAPTER;Use a worksheet for employer’s pension plan entries. Explain the accounting for past service costs. Explain the accounting for remeasurements. Describe the requirements for reporting pension plans in financial statements. Explain the accounting for other postretirement benefits.;An arrangement whereby an employer provides payments to retired employees after for services they performed in their working years.;Pension plans can be: Contributory: employees voluntarily make payments to increase their benefits. Non-contributory: employer bears the entire cost. Qualified pension plans: offer tax benefits.;Use a worksheet for employer’s pension plan entries. Explain the accounting for past service costs. Explain the accounting for remeasurements. Describe the requirements for reporting pension plans in financial statements. Explain the accounting for other postretirement benefits.;Defined Contribution Plan;Actuaries make predictions of mortality rates, employee turnover, interest and earnings rates, early retirement frequency, future salaries, and other factors necessary to operate a pension plan. They also compute the various pension measures that affect the financial statements, such as the pension obligation, the annual cost of servicing the plan, and the cost of amendments to the plan.;Use a worksheet for employer’s pension plan entries. Explain the accounting for past service costs. Explain the accounting for remeasurements. Describe the requirements for reporting pension plans in financial statements. Explain the accounting for other postretirement benefits.;Two questions:;Employer’s pension obligation is the deferred compensation obligation it has to its employees for their service under the terms of the pension plan.;Use a worksheet for employer’s pension plan entries. Explain the accounting for past service costs. Explain the accounting for remeasurements. Describe the requirements for reporting pension plans in financial statements. Explain