Wiley GAAP 2016

40ASC 715 Compensation—Retirement Benefits

1. Perspective and Issues
   1. Subtopics
   2. Scope and Scope Exceptions
   3. Technical Alert
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Net Periodic Pension Cost
      1. Example
      2. Example
      3. Service Costs
      4. Example
      5. Interest on PBO
      6. Example
      7. Benefits Paid
      8. Example
      9. Actual Return on Plan Assets
      10. Example
      11. Gain or Loss
      12. Example
      13. Amortization of Unrecognized Prior Service Cost
      14. Example of the Years-of-Service Amortization Method
      15. Example
      16. Amortization of Unrecognized Amount at Date of Initial ASC 715-30 Application
      17. Example
   2. Reconciliation of Beginning and Ending ABO, PBO, and Plan Assets
   3. Employer's Liabilities and Assets under ASC 715-30
   4. Additional ASC 715-30 Guidance
   5. Reporting Funded Status: Requirements under ASC 715
      1. Display of Funded Status
      2. Reporting When There are Multiple Plans
      3. Reporting of Benefit Plan Transactions and Events in Comprehensive Income
      4. Example
      5. Reporting Loans to Participants by Defined Contribution Pension Plans
      6. Measurement Date for Year-End Financial Statements
      7. Measurement Date for Interim Financial Statements
   6. Disclosure Requirements
      1. Example—Method One
      2. Example—Method Two
   7. Interim Financial Reporting Requirements
   8. Reporting and Disclosure by Not-for-Profit Entities
   9. Other Pension Considerations
      1. Annuity and Insurance Contracts
      2. Defined Contribution Plans
      3. Multiemployer Pension Plans
      4. Non-U.S. Pension Arrangements
      5. Business Combinations
   10. Settlements and Curtailments of Plans
       1. Settlements
       2. Example of a Settlement
       3. Curtailments
       4. Example of a Curtailment ...