Accounting for Pension Funds-養老保險基金優秀畢業會計dissertation-會計與保險基金dissertation定制

養老保險基金優秀畢業會計dissertation-會計與保險基金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#分頁標題#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.
 

養老保險基金優秀畢業會計dissertation-會計與保險基金dissertation定制
對養老保險基金會計

財務報告和個案研究的一個界定利益計劃

幻燈片展示：

內容

#p#分頁標題#e#介紹了養老金計劃

界定福利計劃

會計界定福利計劃

財務報告準則的計劃

為關注的領域中所選擇的個案研究

建議

#p#分頁標題#e#問題

簡介

養老基金作出了巨大的長期負債

資金沒有列在資產負債表–'表'

報告是必不可少的

盡管會計養老基金是極其復雜的，一個基本的了解的原則將幫助個人適當分析公司和以何種方式管理基金。#p#分頁標題#e#

主要類型的養老基金

界定供款計劃-公司可能作出貢獻的計劃，但沒有承諾的價值，未來受益的員工

界定利益計劃-員工知道這方面的好處，他/她會接受退休。公司負責投資基金會承諾在退休員工的利益

考慮因素界定福利計劃#p#分頁標題#e#

服務時間

薪資歷史時退休

會計界定利益計劃

三個主要領域的復雜性會計界定福利計劃

第一–系列，已承諾在未來#p#分頁標題#e#

二–權責發生制會計是必要的

第三–必要順利每年的波動

會計界定利益計劃

公允價值在新一年的開始

（#p#分頁標題#e#+）的計劃資產回報

（+）雇主的貢獻

（-）已付福利

預計給付義務的一年的開始

（#p#分頁標題#e#+）服務成本

（+）的利息成本

（+/ -）精算收益/損失

（+/ -）計劃修改增益#p#分頁標題#e#/損耗

（-）已付福利

數字跟隨

參考資料