Course Information

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FASB No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans
Author: Steven C. Fustolo, CPA

Description:
FASB 158 results in an amendment to FASB Statements No. 87, 88, 106 and 132R all of which relate to defined benefit and other postretirement plans. This course provides an overview of FASB 158. Examples are used to illustrate its application.

Topics covered include:

  • Background
  • Requirements
  • Disclosures
  • Special rules for non-profit organizations
  • Effective dates
  • Transition

Course Details:
Price:  $24.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Update
CTEC course number:  None
Course was last updated on:  07/09/2007
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Library:
Accounting and Audit

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 2.00 CPE
National Registry Interactive 2.00 CPE
National Registry New Standards 2.00 CPE
QAS 2.00 CPE

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.