January 2015
Intermediate to advanced
696 pages
23h 46m
English
book
Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
by Warren Ruppel
Content preview from Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
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17 POSTEMPLOYMENT BENEFITS—PENSION AND OTHER
Financial Reporting for OPEB by Employers
Requirements for Defined Benefit Pension and OPEB Plans
Measurement of Annual Pension Cost and Its Recognition by the Employer
Single-employer or agent multiemployer plans
Cost-sharing multiemployer plans
New Rules for Agent Employers and Agent Multiple-Employer Plans
Measuring Annual Pension Cost—Single-Employer and Agent Plans
Defined Benefit OPEB Plans—Single Employer and Agent Multiemployer Plans
Parameters for Actuarial Calculations, Including the ARC
Employer's Annual Required Contribution—ARC
Amortization of the total unfunded actuarial accrued liability
Contribution Deficiencies and Excess Contributions
Liability (or Asset) at the Transition to GASBS 27
OPEB Liabilities (Assets) at Transition for Defined Benefit OPEB Plans
Recording Pension-Related Assets, Liabilities, and Expenditures/Expenses
Proprietary Funds and Other Entities That Apply Proprietary Fund Accounting
Employers with Multiple Plans and Multiple Funds
Cost-Sharing Multiemployer Plans
Recognition of OPEB Expenses/Expenditures, Liabilities and Assets
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