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2015年USCPA考试FAR重点知识（6）

来源：高顿网校 2015-01-14

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　　Pension plans overview

　　A pension plan is an agreement in which the employer provides employees with defined or estimated retirement benefits in exchange for current or past services.

　　Two kinds pension plan

　　Defined benefit plan(核算复杂，考试点)

　　Defined contribution plan(401-K，中国的养老保险(不如401-K)优惠)

　　背景知识

　　A pension plan and the sponsoring company are two separate legal entities. 类似中国的缴纳公司与社保基金的关系。

　　The pension plan accounting concerned with how the sponsor company accounts for the plan. The concern include

　　Pension expense on sponsor‘s I/S

　　Any related pension accounts on sponsor‘s B/S

　　Pension Plans Characteristics

　　Written or implied(unwritten)

　　Employee Contributory(企业员工的养老保险)or Noncontributory(公务员的养老保险)

　　Funded or Nonfunded(A plan is funded when the employer makes cash contribution to the plan.是否缴费)

　　Overfunded or underfunded(funded status)(仅适用于Defined benefit plans. Pension assets 与 pension liabilities的关系)

　　Types of Plans(GAAP)

　　Defined Contribution Plan(401-K)specifies the periodic amount of contributions to the plan.

　　Defined Benefit Plan defines the benefits to be paid to employees at retirement.Contributions are computed using actuarial assumptions of future benefit payments.

　　Definitions of Pension Plans

　　Accumulated Benefit Obligation(ABO)-The actuarial present value of benefits attributed by a formula based on CURRENT and past compensation level

　　Projected Benefit Obligation(PBO)–The actuarial present value of all benefits attributed by a formula based on FUTURE compensation level.

　　Plan assets are assets set aside to provide for pension benefits.Plan assets should be reported at fair value.

　　Service cost is the present value of all pension benefits earned by company employees in the current year.

　　Interest cost is the growth in PBO for the period due to the passage of time.

　　Prior service cost increases the PBO in the period of the plan initiation or amendment and should be amortized to pension expense over the future service periods of the affected employees.

　　Actuarial Gains and Losses are adjustments to the PBO that arise when the actuary changes one or more of the assumptions used to calculated the PBO.

　　Benefit payments are paid to pension plan participants after retirement. It reduces the PBO and Plan assets at the same time.

　　Actual return on plan assets can be calculated based on the fair value of plan assets at the beginning and ending of the period.

　　实务扩展(侧勾REG)FICA tax(withheld by employer)。Federal Insurance Contributions Act.联邦社会保险捐款法。FICA税用于维持社会保险和医疗。是收入税的一种，是美国政府强制征收的税种。为退休、残疾、死亡工人的子女支付的联邦基金。

　　Income Statement Accounting

　　Net Periodic Pension Cost=Sir Age(老先生)

　　Current Service cost

　　Interest cost

　　Amortization of PSC

　　Amortization of Existing Net obligation or net assets(极少见)

　　Prior Service Cost and Gains/Losses are called Pension Adjustment.

　　They are reported in OCI(PUFER)in the period incurred.

　　The tax effects of these items must also be recognized in OCI.

　　They are presented net of tax when transfer to AOCI.

　　They are remain in AOCI until amortized to net periodic pension cost.

　　Current Service cost is provided by the actuary.

　　Interest cost=Beginning PBO X Discount Rate

　　(expected)=Beginning FV of plan assets X Expected rate of return on plan assets.

　　Amortization of PSC=beginning unrecognized PSC / Average remaining service life

　　=Difference between expected and actual return on plan assets+change in actuarial assumptions.

　　Accounting for Gains and Losses

　　Two method–immediately approach and the corridor approach

　　Amortization of unrecognized gain/loss under corridor approach = [Begin unrecognized G/L–max(Begin PBO，Begin Market value of plan assets)X10%] / Average remaining service life.

　　Amortization of existing Net obligation–1986年的过渡安排。目前已实质上无用。

　　Balance Sheet Accounting

　　Pension Plan contribution

　　Dr.Pension benefit asset/liability

　　Cr.Cash

　　Funded Status=FV of plan asset–PBO

　　FV of plan asset>PBO，overfunded，a positive funded status，Pension Plan Asset，Noncurrent

　　FV of plan asset

　　B：Begin of Pension Benefit Asset

　　A：Contribution

　　S：Net periodic pension cost(“Sir Age”)

　　E：End of Pension Benefit Asset

　　Accumulated Other Comprehensive Income

　　Pension adjustment=Prior Service Cost+Pension Losses+Pension Gains

　　Prior Service Cost & Pension Losses decrease the funded status of the pension plan.

　　Dr.Other Comprehensive Income

　　Cr.Pension benefit asset/liability

　　Recorded the PSC and Pension Losses

　　Dr.Other Comprehensive Income

　　Cr.Pension benefit asset/liability

　　Recorded the deferred tax asset

　　Dr.Deferred tax asset

　　Cr.Deferred tax benefit-OCI

　　Amortization PSC & Pension Losses to Pension Expense

　　Dr.Net period pension cost(I/S)

　　Cr.Other comprehensive income

　　Remove deferred tax benefit from OCI

　　Dr.Deferred tax benefit-OCI

　　Cr.Deferred tax benefit–I/S

　　Recorded the Pension Gains

　　Dr.Pension benefit asset / liability

　　Cr.Other comprehensive income

　　Recorded the deferred tax asset

　　Dr.Deferred tax benefit-OCI

　　Cr.Deferred tax liability

　　Amortization Pension Gains to Pension Expense

　　Dr.Other comprehensive income

　　Cr.Net period pension cost(I/S)

　　Remove deferred tax benefit from OCI

　　Dr.Deferred tax expense–I/S

　　Cr.Deferred tax expense–OCI

　　Comprehensive Example of Pension(F6-16)。

　　Measurement Date of the pension plan must be aligned with employer‘s B/S date.

　　Pension settlement occur when the pension plan assets increase in value to the point that sale of the pension plan assets allows a company to purchase annuity contracts to satisfy pension obligations.

　　Pension Curtailments 缩减养老福利(F6-19)

　　Pension Termination Benefits arise when employees are paid to terminate their rights to future pension payments.

　　Footnote Disclosure(F6-19～22)

　　Do more disclosure

　　Do disclose as much as reasonably possible

　　Do NOT repeat information

　　Do NOT predict/project good items

　　Defined benefit pension plan F/S

　　F/S be presented by the pension plan itself

　　Statement of Net Assets Available for Benefits

　　Statement of Changes in Net Asset Available for Benefits

　　Statement of Accumulated Plan Benefits

　　Statement of changes in Accumulated Plan Benefits.

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