Accounting for Pensions


Employers' Accounting for Pension Costs--FAS No. 87 
Amended (not replaced) by FAS No. 158
Illustration of Pension Accounting--FAS 87
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[Beltron solution]
prior service cost defined Illustration of prior service cost amortization
pension gains and losses defined  Illustration of gain/loss amortization
service cost and interest cost defined
Determination of PBO balance
Determination of actual return on plan assets
Employers' Accounting for Pension Costs--FAS No. 158
still under construction !
 Benson Corp. Basic Illustration of Pension Accounting--FAS 158

Cain Corp. Pension Accounting (2 year comprehensive illustration)


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