Faculty: Marco J. Malandra Tags: defined benefitdefined contributionFASB liability alternativesgain and loss in pensioninterest on PBOnature of pensionsnecessary pension entry infopension plan termspension worksheetPSC amortizationservice costtwo main pension FS issuestwo types of pensions
Defined Benefit Pensions Total Running Time: 05:13 defined benefit, investment risk, retirement formula Defined Benefit Pensions
Defined Contribution Plans Total Running Time: 10:12 401K, defined contribution, rollover Defined Contribution Plans
Pension Worksheet Preparation Entries and Prior Service Costs Total Running Time: 22:57 first and second year end adjusting entry, plan worksheet, PSC amortization, S L alternative method, smoothing, straight line amortization, years of service method Pension Worksheet Preparation Entries and Prior Service Costs
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