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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)

10. The Accounting and Financing of Retirement Plans

Aims and objectives of this chapter

• Establish a framework for employer-sponsored pension plans

• Further explain the difference between defined-benefit and defined-contribution pension plans

• Discuss the accounting for pension plans

• Review the accounting of defined contribution pension plans

• Explain accounting issues surrounding loans under defined contribution pension plans

• Discuss the accounting of defined benefit pension plans

• Explain the concept of income-replacement ratio

• Explain the reasons for the decrease in the use of defined benefit pension plans

• Explain the role of the actuary in the determination of defined benefit plan costs

• Discuss all the components involved ...

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Publisher Resources

ISBN: 9780133764710