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...C h a p t e r accounting for pensions and postretirement benefits intermediate ifrs edition kieso weygandt warfield learning objectives distinguish between the employer s pension plan fund identify types of plans their characteristics explain alternative measures valuing obligation list components expense use worksheet entries describe amortization past service costs unexpected gains losses corridor approach to amortizing requirements reporting in financial statements special issues related benefit nature using defined within contribution liability cost notes role actuaries gain or loss comprehensive recognition example actuarial an arrangement whereby provides employees after they retire services provided while were working administrator contributions retired payments assets liabilities lo can be contributory voluntarily make increase noncontributory bears entire qualified offer tax should separate legal entity...