25 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS
Postemployment Benefits other than Pensions
Interest cost on projected benefit obligation
Amortization of unrecognized prior service cost
Amortization of unrecognized amount at date of initial SFAS 87 application
Summary of Net Periodic Pension Costs
Accounting Requirements of FASB ASC 715-20
Recognition of the Funded Status of a Single-Employer Defined Benefit Postretirement Plan
Measurement Date of Plan Assets and Benefit Obligations
Plan Settlements and Curtailments
Postretirement Benefits other than Pensions (OPEB)
Accounting for Postretirement Benefits
Deferred compensation contracts
Multiemployer Plans That Provide Pension Benefits
Multiemployer Plans That Provide Postretirement Benefits other than Pensions
Employers with Two or More Plans
Reduced Disclosure Requirements for Nonpublic Entities
PERSPECTIVE AND ISSUES
FASB ASC 715-20 provides guidance for how not-for-profit organizations account for single-employer defined benefit pension and OPEB ...
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