10 ENGLISH BOOKS RELATING TO «POSTRETIREMENT»
Discover the use of
postretirement in the following bibliographical selection. Books relating to
postretirement and brief extracts from same to provide context of its use in English literature.
1
Department of Energy: Progress Made Overseeing the Costs of ...
What GAO Found Under its current business model, DOE has limited influence
over contractor pension and other postretirement benefit costs. For example,
contractors sponsor benefit plans and, as a result, control the types of benefits
offered ...
Mark E. Gaffigan (au), 2011
complex postretirement cost calculation similar to what is required by SFAS No.
87 for pension accounting. The procedures specified in SFAS No. 106 replace
the pay-as-you-go approach typically used by most entities when accounting for ...
3
U.S. Master Accounting Guide (2008)
Unrecognized prior service cost — retroactive granting of postretirement benefits
to employees as a result of a plan amendment or initiation of a new plan. •
Included in other comprehensive income. • Amortized to postretirement cost over
...
John C. Wisdom, James R. Hasselback, 2008
4
Wiley CPA Exam Review 2012, Financial Accounting and Reporting
(a) A disclosure is made of the effects of a one-percentage-point increase or
decrease of the trend rates for health care costs on: the aggregate of the service
and interest cost components and the accumulated postretirement obligation. 35.
O. Ray Whittington, Patrick R. Delaney, 2011
5
Intermediate Accounting: Financial Reporting and Analysis
In fact, in many cases, an employer's obligation for postretirement costs may
exceed its obligation for pension benefits. Prior to SFAS No. 106, many
companies did not record the expense for postretirement costs prior to payment.
Essentially ...
Curtis L. Norton, Michael A. Diamond, Donald P. Pagach, 2006
6
GAAP Financial Statement Disclosures Manual 2008-2009
EXECUTIVE SUMMARY A postretirement benefit plan is one in which an
employer agrees to provide certain postretirement benefits to current and former
employees after they retire, upon the occurrence of a covered event, such as
retirement, ...
7
2008 CCH Accounting for Compensation Arrangements
17.27 Pension plans and postretirement benefits other than pensions (e.g.,
postretirement medical benefits or life insurance) are common forms of deferred
compensation for which the accounting is determined by the relevant
authoritative ...
8
Wiley CPA Examination Review 2013-2014, Problems and Solutions
Interest on the accumulated postretirement benefit obligation 20,000 Amortization
of transition obligation ($200,000 + 20 years) 10 000 Postretirement benefit cost
$150 000 Service cost and interest on the accumulated postretirement benefit ...
9
Intermediate Accounting
WHYEormanycompanies,other l postretirement benefits, such as healthcare
benefits for retirees, now represent a bigger economic obligation than the
pension obligation. H 0 W Accounting for other postretirement benefits is quite
similar to the ...
Earl Stice, James Stice, 2013
The accounting for other postretirement benefits is similar to that of defined
benefit pension plans. The estimate of the annual benefits expense is recorded
by debiting Postretirement Benefits Expense. If the benefits are fully funded, Cash
is ...
Carl Warren, James Reeve, Jonathan Duchac, 2008
10 NEWS ITEMS WHICH INCLUDE THE TERM «POSTRETIREMENT»
Find out what the national and international press are talking about and how the term
postretirement is used in the context of the following news items.
Precision Castparts Corp. Expands Its Machining Capabilities With …
... raw materials, supplies, and insurance; the cost of pension and postretirement medical benefits; equipment failures; product liability claims; ... «MarketWatch, Jul 15»
Dime Community Bancshares, Inc. Posts Strong Quarterly Earnings
... most recent quarter, compared to 1.53% during the March 2015 quarter (excluding the impact of the postretirement plan curtailment benefit). «MarketWatch, Jul 15»
AEP Reports Strong 2015 Second-Quarter Earnings, Increases And …
... of the investments held by AEP's pension, other postretirement benefit plans, captive insurance entity and nuclear decommissioning trust and ... «MarketWatch, Jul 15»
AT&T Reports Double-Digit Adjusted EPS and Free Cash Flow …
Free cash flow includes reimbursements of certain postretirement benefits paid. NOTE: Adjusted Operating Income and Margin are non-GAAP ... «Business Wire, Jul 15»
Burnham Holdings, Inc. Announces First Half Results And Declares …
payments (reducing "Other postretirement liabilities"), and did not impact the Statements of Income. (7). Unaudited results, forward looking ... «PR Newswire, Jul 15»
Analysts' Recent Ratings Updates for General Motors Company (GM)
EBITDAPO (Earnings Before Interest, Tax, Depreciation, Amortization and Postretirement) is now estimated to be $14.7 billion in 2015 (down from $14.9 billion) ... «Dakota Financial News, Jul 15»
Stock Update: MetLife Inc (NYSE:MET) – MetLife Provides $505 …
... and structured settlements and products to fund postretirement benefits and company-, bank- or trust-owned life insurance, as well as health ... «Jutia Group, Jul 15»
Whirlpool Corporation Reports Second-Quarter 2015 Results And …
... and variations between results and estimates that could increase future funding obligations for pension and postretirement benefit plans. «PR Newswire, Jul 15»
Fortune Brands Reports Solid Second Quarter Results; Updates …
... supply chains and the availability of raw materials, (vii) risk of increases in our postretirement benefit-related costs and funding requirements, ... «Digital Journal, Jul 15»
Chemical Financial Corporation Reports 2015 Second Quarter …
... management's assumptions concerning pension and other postretirement benefit plans involve judgments that are inherently forward-looking ... «Nasdaq, Jul 15»
