掃碼下載APP
及時接收最新考試資訊及
備考信息
為了幫助廣大學員備戰(zhàn)2014年美國CPA考試,正保會計網(wǎng)校精心為大家整理了美國CPA考試各科目練習題,希望能夠提升您的備考效果,祝您學習愉快!
Postretirement benefits of other than pension
Benefits after the employees have retired.E.g.health care insurance,life insurance etc.
滿足四條件時,必須預提(F6-26)
Obligation is attributable to services already rendered;
Rights accumulate or vest;
Payment is probable;and
Amount can be reasonably estimated
If only first three conditions are met,disclosure in a note to the F/S is adequate.
(請向前勾收入確認的四條件F2-3)
Accumulated Postretirement Benefit Obligation(APBO)is the present value of future benefits that have vested as of the measurement date.
Expected Postretirement Benefit Obligation(EPBO)is the present value of all future benefits expected to be paid as of the measurement date.
EPBO=APBO+PV of expected future benefits that have not yet vested.
The postretirement benefit obligation is accrued during the period the employee works(the attribution period)
The accrue begins at the employee‘s date of hire.
The accrue ends at the full eligibility date.
Net Postretirement Benefit Cost“=Sir Age
Service Cost
Interest Cost
Amortization of Prior Service Cost
and Losses
Amortization or Expense of the Transition Obligation.(Most company fully amortized since 2013)
Funded Status=FV of plan asset–APBO
FV of plan asset>APBO,overfunded,a positive funded status,Postretirement Benefit Plan Asset,Noncurrent.
FV of plan asset
Disclosure as much as reasonably possible.
The effect on the APBO,service cost,and interest of cost of 1% increase/decrease in the healthcare cost trend rate.
Other disclosure.
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號