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Employee Benefits Design and Compensation (Collection)
book

Employee Benefits Design and Compensation (Collection)

by Biswas
May 2014
Intermediate to advanced content levelIntermediate to advanced
785 pages
17h 13m
English
Pearson
Content preview from Employee Benefits Design and Compensation (Collection)

8. Employee Benefit Accounting

Aims and objectives of this chapter

• Review specific accounting issues related to health and welfare employee benefit programs

• Discuss the standards framework for the accounting and reporting of employee benefit programs

• Establish the difference between defined contribution and defined benefit programs within a health and welfare employee benefit structure

• Discuss the relevant points of FASB 965 – Employee Benefits

• Discuss the concept of claims incurred but not reported

• Review the reporting requirements for postretirement health plans

• Discuss the concept of self-funding of health and welfare plans

• Explain self-funding within the ERISA structure

• Review reporting standards for health and welfare ...

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Publisher Resources

ISBN: 9780133764710