'Pension liability' presentation slideshows

Intermediate Financial Accounting

Intermediate Financial Accounting. Accounting for Employee Benefits. Chapter Objectives. To identity types of pension plans and their characteristics. To discuss alternative measures for valuing the pension obligation. Identify the components of pension expense.

1.6k views • 137 slides

The Nuts and Bolts of GASB 68 Implementation

771 views • 76 slides

GASB Update

GASB Update. April 8, 2014. GASB Pronouncement Update. Agenda. Statement No. 65, Items Previously Recorded as Assets and Liabilities Statement No. 67, Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25

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GASB UPDATE

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GASB 67 & 68 Disclosures

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Bishop Sandra Steiner Ball

516 views • 51 slides

Pensions

Pensions. RCJ Chapter 14. Key Issues. Types of pension plans: defined benefit vs. defined contribution Pension liability: PBO, ABO, VBO Assumptions: discount rate%, salary growth rate%, E(ROA)%, actuarial PENSION assets Primary (ongoing) factors Journal entries

534 views • 35 slides

Using financial information

Using financial information. UCU training Stephen Court scourt@ucu.org.uk UCU senior research officer. Using financial information. Aims of this session: to provide guidelines and significant financial information;

397 views • 28 slides

Accounting for Pensions

Accounting for Pensions Items to be covered: Types of retirement plans Defined contribution Defined benefit Accounting for pensions (defined benefit plans) Measurement of pension liability Capitalization, non-capitalization, partial capitalization Measurement of pension expense Smoothing

1.51k views • 24 slides

How is Weston doing?

How is Weston doing?. During a difficult economy: Rate of salary increase was reduced Reductions made in health insurance costs Added to reserves Continued to fund facilities and public works infrastructure No cuts in service. What do we need to watch?. Going forward:

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302 views • 23 slides

Chapter 20 Fixed-Income Financing and Pension Liability

Chapter 20 Fixed-Income Financing and Pension Liability. Features of Debt. Coupon rate is fixed return of long-term debt Trustee represents the interests of bondholders Indenture contains the terms of the bond issue and the restrictions placed on the company (protective covenants)

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Presented to the Lehigh Valley Central Labor Council Wednesday, February 6, 2013

348 views • 21 slides

Dr. Heidemarie Lundblad

323 views • 21 slides

Presented to House Appropriations Committee

428 views • 20 slides

Board of Pensions and Health

Board of Pensions and Health.

195 views • 19 slides

Inside the New GASB Pensions Standards

Inside the New GASB Pensions Standards. Municipal Analysts Group of New York February 15, 2013 Thad Calabrese, Assistant Professor, NYU Dean Michael Mead, Research Manager, GASB The views expressed in this presentation are those of the presenters. Official positions

202 views • 19 slides

Chapter 14 Post-employment Compensation

Chapter 14 Post-employment Compensation. Contrast the cash and accrual approach to accounting for pensions. Understand the nature of pensions. Describe the similarities and differences between pensions and OPEBS. Accounting for Post-Employment Compensation. Two topics: Pensions and OPEBs

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282 views • 8 slides