May 2014
Intermediate to advanced
785 pages
17h 13m
English
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 ...