Page 212 - Group Insurance and Retirement Benefit IC 83 E- Book
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POST-EMPLOYMENT BENEFITS: DEFINED
BENEFIT PLANS 49 – 126
Recognition and Measurement 50 – 63
Accounting for the Obligation under a Defined
Benefit Plan 53 – 54
Balance Sheet 55 – 60
Statement of Profit and Loss 61 – 62
Illustrative Example 63
Recognition and Measurement: Present Value of
Defined Benefit Obligations and Current Service Cost 64 – 99
Actuarial Valuation Method 65 – 67
Attributing Benefit to Periods of Service 68 – 72
Actuarial Assumptions 73 – 77
Actuarial Assumptions: Discount Rate 78 – 82
Actuarial Assumptions: Salaries, Benefits and
Medical Costs 83 – 91
Actuarial Gains and Losses 92 – 93
Past Service Cost 94 – 99
Recognition and Measurement: Plan Assets 100 – 109
Fair Value of Plan Assets 100 – 102
Reimbursements 103 – 106
Return on Plan Assets 107 – 109
Curtailments and Settlements 110 – 116
Presentation 117 – 118
Offset 117
Financial Components of Post-employment Benefit Costs 118
Continued../. .
