Wiley GAAP: Financial Statement Disclosure Manual

42ASC 715 COMPENSATION—RETIREMENT BENEFITS

1. Authoritative Literature
   1. Subtopics
   2. Overview
   3. Scope and Scope Exceptions
   4. ASC 715‐10, Overall
   5. ASC 715‐20, Defined Benefit Plans—General
   6. ASC 715‐30, Defined Benefit Plans—Pension
      1. Components of Net Periodic Pension Cost
      2. Cash Balance Plans
      3. Reporting Funded Status When There Is More Than One Plan
      4. Reporting Funded Status and Benefit Plan Transactions and Events in Comprehensive Income
      5. Annuity and Insurance Contracts
      6. Settlements
      7. Curtailments
      8. Termination Benefits
      9. Component Disposal
   7. ASC 715‐60, Defined Benefit Plans—Other Postretirement
      1. Accounting for Postretirement Benefits
      2. Effect of the Prescription Drug Benefit on OPEB Computations
      3. Deferred Compensation Contracts
   8. ASC 715‐70, Defined Contribution Plans
   9. ASC 715‐80, Multiemployer Pension Plans
2. Practice Alert
3. Presentation and Disclosure Requirements
   1. Defined Benefit Plan
      1. Presentation
      2. Disclosure
4. Presentation and Disclosure Examples
   1. Example 42.1: Description of Pension and Postretirement Benefit Plans
   2. Example 42.2: Description of Pension and Postretirement Benefit Plans
   3. Example 42.3: Pension and Other Postretirement Benefit Liabilities Presented in Accumulated Other Comprehensive Income
   4. Example 42.4: Schedule of Changes to Pension and Other Postretirement Benefits in Accumulated Other Comprehensive Income
   5. Example 42.5: Curtailment Gain
   6. Example 42.6: Investment Strategy
   7. Example 42.7: Valuation of Funds
   8. Example 42.8: Employer Contributions and Distributions
   9. Example 42.9: 401(k) Plan
   10. Example ...