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This Course is based on the electronic .pdf file(s)
Accounting For Pensions And Postretirement Benefits
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
6
Hours
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Level: |
Basic
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Prereqs: |
None
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$64.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of
purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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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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Course
Topics: |
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Pension Plans
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Defined Contribution Pension Plan
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Defined Benefit Pension Plan
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Corridor Amortization
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Plan Assets
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Business Combinations
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Discontinued Operations
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Multiple-Employer Plans
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Annuity (Allocated) Contracts
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Postretirement Benefit Plans Other Than Pensions
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What
is Apex CPE's complaint resolution policy?
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