Wiley GAAP 2018, 16th Edition

45ASC 715 Compensation—Retirement Benefits

1. Perspective and Issues
   1. Subtopics
   2. Scope and Scope Exceptions
   3. Technical Alert
      1. Guidance
      2. Effective Date
      3. Transition
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. ASC 715-20, Defined Benefits Plans—General
   2. ASC 715-30, Defined Benefit Plans—Pension
      1. Overview
      2. Objective
      3. Pension Fund
      4. Pension Benefit Formula
   3. Benefit Obligations
      1. Example
   4. Assumptions
   5. Net Periodic Pension Cost
      1. Service Costs.²
         1. Example
      2. Interest on the Liability—the PBO
         1. Example
      3. Benefits Paid
         1. Example
      4. Actual Return on Plan Assets
         1. Example
      5. Gains and Losses
         1. Example—Gain or Loss Exceeds 10% Corridor
      6. Amortization of Unrecognized Prior Service Cost
         1. Example of the Years-of-Service Amortization Method
         2. Example—Amortization of Unrecognized Service Cost
         3. Summary of Net Periodic Pension Cost
   6. Presentation and Disclosure
      1. Example—Note Disclosure
      1. Plan Assets
   7. Employer's Liabilities and Assets under ASC 715-30
      1. Example—Reconciliation Disclosure—Publicly Held Entities
      1. Statement of Financial Position Presentation
      2. Nonpublic Entity Disclosures
         1. Example—Disclosure of Net Funded Amounts
         2. Example—Amounts Recognized in Accumulated Other Comprehensive Income
   8. Additional ASC 715-30 Guidance
   9. Reporting Funded Status—Other Issues
      1. Reporting when There are Multiple Plans
      2. Reporting Benefit Plan Transactions and Events in Comprehensive Income
         1. Example
      3. Reporting Loans to Participants by Defined Contribution Pension Plans
      4. Measurement Date for Year-End Financial Statements ...