pensions and other postretirement benefits

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1、ConfirmingPagesCHAPTERPensionsandOther17Postretirement BenefitsOVERVIEWEmployeecompensationcomesinmanyforms.Salariesandwages,ofcourse,providedirectandcurrentpaymentforservicesprovided.However,it’scommonplaceforcompensationalsotoincludebenefitspayableafterretirement

2、.Wediscusspensionbenefitsandotherpostretirementbene-fitsinthischapter.Accountingforpensionbenefitsrecognizesthattheyrepresentdeferredcompensationforcurrentservice.Accordingly,thecostofthesebenefitsisrecognizedonanaccrualbasisduringtheyearsthatemployeesearnthebenefi

3、ts.LEARNINGAfterstudyingthischapter,youshouldbeableto:OBJECTIVES●LO17–1Explainthefundamentaldifferencesbetweenadefinedcontributionpensionplanandadefinedbenefitpensionplan.(p.1011)●LO17–2Distinguishamongthevestedbenefitobligation,theaccumulatedbenefitobligation,andt

4、heprojectedbenefitobligation.(p.1015)●LO17–3DescribethefiveeventsthatmightchangethebalanceofthePBO.(p.1016)●LO17–4Explainhowplanassetsaccumulatetoprovideretireebenefitsandunderstandtheroleofthetrusteeinadministeringthefund.(p.1021)●LO17–5Describethefundedstatusofpe

5、nsionplansandhowthatamountisreported.(p.1023)●LO17–6Describehowpensionexpenseisacompositeofperiodicchangesthatoccurinboththepensionobligationandtheplanassets.(p.1023)●LO17–7Recordforpensionplanstheperiodicexpenseandfundingaswellasnewgainsandlossesandnewpriorservice

6、costastheyoccur.(p.1029)●LO17–8Understandtheinterrelationshipsamongtheelementsthatconstituteadefinedbenefitpensionplan.(pp.1030and1035)●LO17–9Describethenatureofpostretirementbenefitplansotherthanpensionsandidentifythesimilaritiesanddifferencesinaccountingforthosep

7、lansandpensions.(p.1040)●LO17–10Explainhowtheobligationforpostretirementbenefitsismeasuredandhowtheobligationchanges.(p.1042)●LO17–11Determinethecomponentsofpostretirementbenefitexpense.(p.1043)●LO17–12DiscusstheprimarydifferencesbetweenU.S.GAAPandIFRSwithrespectto

8、accountingforpostretirementbenefitplans.(pp.1030,1032,1036,and1038)sspi2532X_ch17_1008-1077.indd1008pi2532X_ch17_1008-1077.indd1008113/01/124:22P