Podcasts

• Pension loan reporting

Pension Accounting

• Accounting for pensions

• Actuarial basis of accounting

• Actuarial cost method

Pension Accounting Definitions

• Accumulated benefit obligation

• Accumulated postretirement benefit obligation

• Actuarial gains and losses

• Actuarial present value

• Attribution period

• Contributory plan

• Full eligibility date

• Group administration plan

• Minimum pension liability

• Net periodic pension cost

• Noncontributory plan

• Past service cost

• Pension benefit obligation

• Pension expense

• Pension fund

• Plan curtailment

• Prior service cost

• Projected benefit obligation

• Vested benefit obligation