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picture1_Reporting Slideshare 42470 | 139 20210602014221 Kieso Inter Ch20   Ifrs (pensions) (wecomprescom)


picture2_Reporting Slideshare 42470 | 139 20210602014221 Kieso Inter Ch20   Ifrs (pensions) (wecomprescom) picture3_Reporting Slideshare 42470 | 139 20210602014221 Kieso Inter Ch20   Ifrs (pensions) (wecomprescom)

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File: Reporting Slideshare 42470 | 139 20210602014221 Kieso Inter Ch20 Ifrs (pensions) (wecomprescom)
C H A P T E R 20 C H A P T E R 20 ACCOUNTING FOR PENSIONS AND ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS POSTRETIREMENT BENEFITS Intermediate Accounting ...

icon picture PPT Filetype Power Point PPT | Posted on 30 Aug 2022 | 2 years ago
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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...
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