Lecture Intermediate accounting, (12th Edition): Chapter 19 - Kieso, Weygandt, Warfield-Ke toan - Kiem toan - 1247894 pdf

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Giới thiệu

Chapter 20 - Accounting for pensions and postretirement benefits. After completing this chapter you should be able to: Distinguish between accounting for the employer’s pension plan and accounting for the pension fund, identify types of pension plans and their characteristics, explain alternative measures for valuing the pension obligation, list the components of pension expense... and other contents.

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Chi tiết

ccounting
for
ensions
and
ostretire ent
enefits
Chapter
20
Accounting
for
Pensions
and
Postretirement
Benefits
Chapter
20
Intermediate Accounting
12th Edition
Kieso, Weygandt, and Warfield
Chapter
20-1
Preparedby Coby Harmon,University ofCalifornia,SantaBarbara
earning
bjectives
Learning
Objectives
1.
Distinguish between accounting for the employer’spension plan andaccounting for the
pension fund.
2.
Identify typesof pension plans andtheir characteristics.
3.
Explain alternative measures for valuing the pension obligation.
4.
Listthe components ofpension expense.
5.
Use a worksheet for employer’s pension plan entries.
6.
Describe the amortization of unrecognizedprior service costs.
7.
Explain the accounting procedure for recognizing unexpected gainsand losses.
8.
Explain the corridor approach to amortizing unrecognizedgainsand losses.
9.
Explain the recognition of a minimum liability.
10.
Describe the requirements for reporting pension plansin financial statements.
Chapter
20-2