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FASB No. 132: Employers’ Disclosures About Pensions and Other Postretirement Benefits

Steven C. Fustolo

The revised FASB No. 132 expands upon the disclosure requirements found in the original FASB No. 132. This course details the impact of those requirements on pension and other postretirement benefit plans by reviewing:

  • The background of accounting for pensions and other postretirement benefits

  • The scope of FASB 132

  • Requirements of the Statement

  • Comparing the existing and revised FASB No. 132 disclosures

  • Sample disclosures for defined benefit pension and other postretirement benefit plans

  • Frequently Asked Questions regarding FASB Statement No. 132

Course Details
Price:  $40.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Intermediate
Course was last updated on:  05/04/04
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Library:

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 CPE
QAS 2 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.

User Reviews
Reviewer: Richard K. submitted on 08/19/2008
examples and downloads
Reviewer: Tanja B. submitted on 07/16/2008
HIGH LEVEL OVERVIEW
Reviewer: James M. submitted on 06/03/2008
Easy to use content
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