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DET367 - 150 PIX

DET367 – Accounting for Pensions and Post Retirement Benefits

Course and Test $  75.00
Course and Test PDF $  55.00
Additional Hard Copy Test $  12.00
Additional Online Test $  12.00

 

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SKU: DET367. Category: .

NASBA Color logo-1 inch

CPE Credit Hours: 4

Field of Study: Accounting

 

The pension fund is a separate legal and accounting entity. Although a company is not required to have a pension plan, if it does it must follow financial accounting standards and government accounting and presentation dictates. The major types of pension plans are defined contribution and defined benefit. The course presents reporting by a trustee for the plan, including the requirements surrounding pension plan financial statements. The accounting for settlements, curtailments, and terminations is presented. Postretirement benefit plans other than pensions are also discussed. Finally, the accounting and reporting for post employment benefits are presented.

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This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase