Accounting For Pension And Postretirement Benefits

Accounting For Pension And Postretirement Benefits
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Price: $29.00
Credits: 4
Prerequisite: Basic accounting
Level: Intermediate
Model: JS060
Author: Delta Publishing
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF

The pension fund is a separate legal and accounting entity.  Although a company is not required to have a pension plan, if it does it must follow financial accounting standards and government accounting and presentation dictates. The major types of pension plans are defined contribution and defined benefit. The course presents reporting by a trustee for the plan, including the requirements surrounding pension plan financial statements. The accounting for settlements, curtailments, and terminations is presented. Postretirement benefit plans other than pensions are also discussed. Finally, the accounting and reporting for postemployment benefits are presented.

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Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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