CHAPTER 25
COMPENSATION—RETIREMENT BENEFITS
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Net Periodic Pension Cost
Service costs
Interest on PBO
Benefits paid
Actual return on plan assets
Gain or loss
Amortization of unrecognized prior service cost
Amortization of unrecognized amount at date of initial ASC 715-30 application
Summary of net periodic pension cost
Reconciliation of Beginning and Ending ABO, PBO, and Plan Assets
Plan assets
Employer’s Liabilities and Assets under ASC 715-30
Additional ASC 715-30 Guidance
Reporting Funded Status: Requirements under ASC 715
Display of funded status
Reporting when there are multiple plans
Reporting of benefit plan transactions and events in comprehensive income
Reporting loans to participants by defined contribution pension plans
Measurement date for year-end financial statements
Measurement date for interim financial statements
ASC 715 transition considerations
Disclosure Requirements
Interim Financial Reporting Requirements
Reporting and Disclosure by Not-for-Profit Entities
Other Pension Considerations
Annuity and insurance contracts
Defined contribution plans
Multiemployer pension plans
Non-US pension arrangements
Business combinations
Settlements and Curtailments of Plans
Settlements
Curtailments
Termination benefits
Component disposal
Postretirement Benefits other than Pensions
Accounting for postretirement benefits
Effect of the prescription drug benefit on OPEB computations
Other Postemployment Benefits ...
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