EBP1945. Sponsor Accounting for Compensation in DB and HW (ASC 715)

Track: 
Advanced Professionals
Field of Study: 
Accounting
Taxes
CPE Credit: 
1.5
Knowledge Level: 
Advanced
Advanced Preparation: 
None
Prerequisite: 
Extensive qualified retirement/ERISA plans/employee benefit plan knowledge or experience.

Tuesday, May 7, 2019
 
1:30PM-2:45PM

This session will provide an overview of the accounting for DB and H&W plans based on the guidance from ASC 715-30 and ASC 715-60. It will compare and contrast the accounting for plan sponsors with the accounting for the plans under ASC 960 and ASC 965. The session will also cover the objectives of sponsor accounting, the balance sheet and P&L aspects of the standards, and special situations such as curtailments and settlements.
Learning Objectives:

  • Evaluate these unique accounting models
  • Reconstruct sponsor accounting and plan accounting based on ASC 715


SESSION SPEAKER(S)

FSA, MAAA, FCA
Director | KPMG LLP
CPA
Managing Director | Deloitte & Touche LLP