CICA 3461 PDF

Mario has 29 years of experience in the pension industry, specifically in the areas of pension plan design and administration and preparation of actuarial valuations, as well as with various projects such as asset and liability studies, and experience studies of large pension plans. He has assisted many companies with their accounting for pension plans and supplemental plans. Prior to joining PricewaterhouseCoopers, Mario was a consulting actuary with another large actuarial consulting firm. In his consulting role, he is responsible for preparation of actuarial valuation reports including recommendations on funding contributions and determination of the pension expense , compliance with statutory requirements, plan design including the implementation of a flexible pension plan , administration and providing assistance with other events such as pension plan mergers, wind ups and surplus distributions.

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Nakinos These are legitimate questions for professors to ask and dica that the authors had to deal with in determining some of the content of the 5th edition! Those that grant unrestricted time off for past service are classified as service-related future benefits, with the liability and expense accrued over the service period.

More discussion about the treatment of sabbaticals. Major assumptions cca various measurements such as the discount rate, the expected long-term rate of return on plan assets, the rate of compensation increase, and information about the assumed health care cost trend rates for health care benefits. The final standard looks different from the Exposure Draft — it is ciica better organized, is internally consistent, is easier to read, and has a useful glossary of defined terms before the appendices of examples.

Here our authors will speak cicw you directly and provide you with updates on current accounting issues, changes in the discipline, teaching trends, tips on using the book. Is this what I should be teaching my students? It is effective for fiscal years beginning on or after January 1,, earlier adoption is being encouraged.

The nature and effect of each significant change during the period affecting the comparability of the expense reported, such as a change in the rate of employer contributions, a business combination or divestiture.

Those that require research or public service to be performed to benefit the entity during the sabbatical period do not require accrual. Dividend payments are classified in this material as operating outflows, whereas revised Section requires that they be financing outflows. Many intermediate accounting students are one to two years from graduation The nature and effect of each significant non-routine event occurring during the period such as a plan amendment, curtailment or settlement, or business combination or divestiture.

Information about securities of the entity and related parties included in plan assets, and about transactions between the plan and the entity during the period. Many large Canadian companies, particularly those with reporting requirements in the U. Sectionunlike the Exposure Draft and old Sectionrecognizes the existence of employee contributions. Section , Employee future benefits: September update: Financial reporting alert A reconciliation of the beginning and ending balances of the accrued benefit obligation and the fair value of plan assets for the period.

Based on risk and return criteria, we must move forward. The impact on the cash flow statements presented in Chapter 23 and the solutions material provided with the text is limited to the treatment of dividends paid.

Unlike the Exposure Draftthe final standard provides for two levels of disclosure for defined benefit plans: Still in the Exposure Draft stage? Section , Employee future benefits: September update: Financial reporting alert EARSL, or the expected average remaining service life of the employee group is no longer ckca, nor is it a defined term. The final standard includes a recommendation that interest earned on any unallocated plan surplus which might arise if a defined benefit plan converted to a defined contribution plan should reduce the benefit expense for the period.

Dividends and interest paid and charged to retained earnings should be presented separately as cash flows used in cca activities. In Section as before, fair value is used to determine the plan surplus or deficit. This note explains a specific requirement that was changed in the final standard, affecting the text material in Chapter 23, and describes areas where the final document provides for additional information or clarification.

Not effective until the year? Transitional changes were not addressed Chapter This does not materially change the coverage in Chapter Because companies have a choice, the guidance to disclose the policy adopted in determining the composition of cash and cash equivalents has been elevated to a required disclosure.

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CICA 3461 PDF

Mim Major assumptions underlying various measurements such as the discount rate, the expected long-term rate of return on plan assets, the rate of compensation increase, and information about the assumed health care cost trend rates for health care benefits. This does not materially change the coverage in Chapter Those that grant unrestricted time off for past service are classified as service-related future benefits, with the liability and expense accrued over the service period. Many intermediate accounting students are one to two years from graduation Welcome to the Author Corner. More discussion about the treatment of sabbaticals. The final revisions to Handbook Section recommend the following: Section includes more detail and discussion on entities with two or more plans, not discussed in Chapter Those that require research or public service to be performed to benefit the entity during the sabbatical period not require accrual. The nature and effect of each significant non-routine event occurring during the period such as a plan amendment, curtailment or settlement, or business combination or divestiture.

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Not effective until the year? The impact on the cash flow statements presented in Chapter 23 and the solutions material provided with the text is limited to the treatment of dividends paid. Still in the Exposure Draft stage? In calculating the expected return on plan assets and in determining the minimum amount of amortization under the corridor approach, either fair value or market-related value is acceptable. The nature and effect of each significant change during the period affecting the comparability of the expense reported, such as a change in the rate of employer contributions, a business combination or divestiture. Section , Employee future benefits: September update: Financial reporting alert These requirements remove the choice of classification because choice reduces the comparability of financial statements. We should equip them with standards that are as current as possible.

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Nakinos These are legitimate questions for professors to ask and dica that the authors had to deal with in determining some of the content of the 5th edition! Those that grant unrestricted time off for past service are classified as service-related future benefits, with the liability and expense accrued over the service period. More discussion about the treatment of sabbaticals. Major assumptions cca various measurements such as the discount rate, the expected long-term rate of return on plan assets, the rate of compensation increase, and information about the assumed health care cost trend rates for health care benefits.

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