CCH Learning Center

Pension Plans -- Employers: FAS 87 and 158

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.