Accounting for Pensions and Postretirement BenefitsCode: 20-PENSIONS

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Course Details

105 Pages

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.  

    Presentation Method:  QAS Self-Study

     

    Category: Accounting

     

    CPE credit:  4 Hours


    Program Level:  Update


    Prerequisites:  None


    Advance Preparation:  None


    Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

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