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Course 171038 - Accounting For Pensions & Postretirement Benefits
  Course Description
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This Course is based on the electronic .pdf file(s) Accounting For Pensions And Postretirement Benefits
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 6 Hours
Level: Basic
Prereqs: None
State Exceptions: None
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Exam Only $64.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of

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Electronic Downloads:
Accounting For Pensions And Postretirement Benefits
by: Delta CPE, 2014, 102 pages
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Course Description:
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.

Course Topics:
Pension Plans Defined Contribution Pension Plan
Defined Benefit Pension Plan Corridor Amortization
Plan Assets Business Combinations
Discontinued Operations Multiple-Employer Plans
Annuity (Allocated) Contracts Postretirement Benefit Plans Other Than Pensions
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