Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 715 COMPENSATION—RETIREMENT BENEFITS
ASC 715, Compensation‐Retirement Benefits, contains six subtopics: ASC 715‐10, Overall; ASC 715‐20, Defined Benefit Plans—General; ASC 715‐30, Defined Benefit Plans—Pension, ASC 715‐60, Defined Benefit Plans—Other Postretirement; ASC 715‐70, Defined Contribution Plans; and ASC 715‐80, Multiemployer Plans. When an entity provides benefits that can be estimated in advance to its retired employees and their beneficiaries, the arrangement is a pension plan or a postretirement plan. These plans include unfunded, insured, trust fund, defined contribution and defined benefit plans, and deferred compensation contracts, if equivalent. Although the Codification is generally based on an asset and liability model, the foundation content of ASC 715 is based on an expense recognition model.
ASC 715 COMPENSATION—RETIREMENT BENEFITS
ASC 715, Compensation‐Retirement Benefits, contains six subtopics: ASC 715‐10, Overall; ASC 715‐20, Defined Benefit Plans—General; ASC 715‐30, Defined Benefit Plans—Pension, ASC 715‐60, Defined Benefit Plans—Other Postretirement; ASC 715‐70, Defined Contribution Plans; and ASC 715‐80, Multiemployer Plans. When an entity provides benefits that can be estimated in advance to its retired employees and their beneficiaries, the arrangement is a pension plan or a postretirement plan. These plans include unfunded, insured, trust fund, defined contribution and defined benefit plans, and deferred compensation contracts, if equivalent. Although the Codification is generally based on an asset and liability model, the foundation content of ASC 715 is based on an expense recognition model.
ASC 715 COMPENSATION—RETIREMENT BENEFITS
Flood, Joanne M. (Autor:in)
Wiley GAAP 2021 ; 697-737
09.03.2021
41 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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