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Pension Plans -- Employers: FAS 87 and 158
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Author: Jan R. Williams, Joseph V. Carcello
Description:
Pension Plans--Employers examines accrual accounting intricacies for various types of pension plans used today. After exploring how plan assets are managed under FAS 87 and FAS 158, the course breaks net periodic pension costs into their components. It details how and when plan assets are measured.
The timely topic of disclosures required in financial statements--including interim statements--for pension plans is examined in depth.
Finally, the course explains accounting processes for specific types of plans, such as multipleemployer plans, non-U.S. pension plans, and plans in business combinations.
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Course Details:
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Price: $36.00
Field of Study: Accounting
Prerequisites: Basic knowledge of pension plan accounting
Level: Basic
Advanced Preparation: None
Course was last updated on: 06/07/07
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
3.0 CPE |
| QAS |
3.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
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