TAILIEUCHUNG - Issues in Financial Accounting (23)

PART II: Corporate Accounting Concepts and . Issues Lecture 23. Accounting for Pensions. and Postretirement. Learning. Learning Objectives. Objectives. 1. Distinguish between accounting for the employer’s pension plan and. accounting for the pension fund. 2. Identify types of pension plans and their characteristics. 3. Explain alternative measures for valuing the pension obligation. 4. List the components of pension expense. 5. Use a worksheet for employer’s pension plan entries. 6. Describe the amortization of prior service costs. 7. Explain the accounting procedure for unexpected gains and losses. 8. Explain the corridor approach to amortizing gains and losses. 9. Describe the requirements for reporting pension plans in financial. for. for Pensions. Pensions and. and Postretirement. Postretirement Benefits. Benefits. Reporting. Nature of Accounting for Using a Pension Pension Plans in. Pension Plans Pensions Worksheet Financial. Statements Defined Alternative 2012 entries and Within the. contribution plan measures of worksheet financial. Defined-benefit liability Amortization of statements. plan Recognition of prior service cost Within the notes. Role of actuaries net funded status 2013 entries and to the financial. Components of worksheet statements. pension expense Gain or loss Pension note. disclosure. 2014 entries and. worksheet 2015 entries and. worksheet—a. comprehensive. example. Special Nature. Nature of. of Pension. Pension Plans. Plans. An arrangement whereby an employer provides benefits to employees. after they retire for services they provided while they were working. Pension. PensionPlan. Plan. Administrator. Administrator. Employer. Employer Contributions Retired. Employees Benefit Payments Assets &. Liabilities. LO 1 Distinguish between accounting for the employer’. pension plan and accounting for the pension fund. Nature. Nature of. of Pension. Pension Plans. Plans Pension plans can be:. Contributory

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