Accounting for Pension Funds-养老保险基金优秀毕业会计dissertation-会计与保险基金dissertation定制

养老保险基金优秀毕业会计dissertation-会计与保险基金dissertation定制

　　Accounting for Pension Funds

　　Financial reporting and case study of a defined benefit plan

　　Powerpoint slides for a presentation:

　　CONTENTS

　　Introduction to Pension Plans

　　The Defined Benefits Plan

　　Accounting for defined benefit plans

　　Financial reporting guidelines of such plans

　　Areas for concern in the chosen Case Study

　　Recommendations

　　Questions

　　INTRODUCTION

　　Pension Funds make up Huge Long Term Liabilities

　　Funding is not shown in the Balance Sheet – ‘off balance sheet’

　　Reporting is essential

　　Even though accounting for pension funds is extremely complex, a basic understanding of the principles will help the individual appropriately analyse companies and the manner in which they manage the funds.

　　MAIN TYPES OF PENSION FUNDS

　　Defined Contribution Plan - Company may make contributions to the plan but no promises on the value of the future benefit to the employee

　　Defined Benefit Plan - Employee is aware of the terms of the benefits that he/she will receive at retirement. Company is responsible for investing in a fund that will meet promised benefit upon retirement of employee

　　Factors taken into consideration for Defined Benefit Plans

　　Length of Service

　　Salary history at time of retirement

　　ACCOUNTING FOR DEFINED BENEFIT PLAN

　　Three main areas of complexity in accounting for a Defined Benefit Plan

　　First – Series of payments that have been promised far into the future

　　Second – Accrual Accounting is necessary

　　Third – Necessary to smooth the year to year fluctuations

　　ACCOUNTING FOR DEFINED BENEFIT PLAN

　　FAIR VALUE AT THE START OF THE YEAR

　　(+) Return on the Plan Assets

　　(+) Employer Contributions

　　(-) Benefits Paid

　　PROJECTED BENEFIT OBLIGATION AT THE START OF THE YEAR

　　(+) Service Cost

　　(+) Interest Cost

　　(+/-) Actuarial Gain/Loss

　　(+/-) Plan amendment Gain/Loss

　　(-) Benefits Paid

　　Figures follow

　　REFERENCES

　　Camfferman, K., & Zeff, S. A. (2007). Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. New York: Oxford University Press.

　　Coronado, J. L., & Sharpe, S. A. (2003). Did Pension Plan Accounting Contribute to a Stock Market Bubble?. Brookings Papers on Economic Activity, (1), pp. 323 - 327.

　　Cullinan, C. P. (1997). Audit Pricing in the Pension Plan Audit Market. Accounting and Business Research, 27(2), pp. 91 - 101.#p#分页标题#e#

　　Fung, A., Hebb, T., & Rogers, J. (Eds.). (2001). Working Capital: The Power of Labor's Pensions. Ithaca, NY: Cornell University Press.

　　Gold, J. (2005). Accounting/actuarial Bias Enables Equity Investment by Defined Benefit Pension Plans. North American Actuarial Journal, 9(3), pp. 1 - 8.

　　James, M. L. (2008). The Effect of Changes in Accounting for Defined Benefit Pensions and Other Postretirement Benefit Plans on Companies' Financial Statements and Stakeholders. Journal of the International Academy for Case Studies, 14(2), pp. 51 - 57.
 

养老保险基金优秀毕业会计dissertation-会计与保险基金dissertation定制
对养老保险基金会计

财务报告和个案研究的一个界定利益计划

幻灯片展示：

内容

#p#分页标题#e#介绍了养老金计划

界定福利计划

会计界定福利计划

财务报告准则的计划

为关注的领域中所选择的个案研究

建议

#p#分页标题#e#问题

简介

养老基金作出了巨大的长期负债

资金没有列在资产负债表–'表'

报告是必不可少的

尽管会计养老基金是极其复杂的，一个基本的了解的原则将帮助个人适当分析公司和以何种方式管理基金。#p#分页标题#e#

主要类型的养老基金

界定供款计划-公司可能作出贡献的计划，但没有承诺的价值，未来受益的员工

界定利益计划-员工知道这方面的好处，他/她会接受退休。公司负责投资基金会承诺在退休员工的利益

考虑因素界定福利计划#p#分页标题#e#

服务时间

薪资历史时退休

会计界定利益计划

三个主要领域的复杂性会计界定福利计划

第一–系列，已承诺在未来#p#分页标题#e#

二–权责发生制会计是必要的

第三–必要顺利每年的波动

会计界定利益计划

公允价值在新一年的开始

（#p#分页标题#e#+）的计划资产回报

（+）雇主的贡献

（-）已付福利

预计给付义务的一年的开始

（#p#分页标题#e#+）服务成本

（+）的利息成本

（+/ -）精算收益/损失

（+/ -）计划修改增益#p#分页标题#e#/损耗

（-）已付福利

数字跟随

参考资料