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USCPA知识点：美国养老金相关内容
发布时间： 10:54
来源：高顿网校
小编导读：
　　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.
　　高顿网校温馨提醒
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　　美国精彩推荐：
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Chapter 17
Pensions and Other Postretirement Benefits
AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment.
Although schools, departments, and faculty may approach assessment and its documentation differently, one approach is to provide specific questions on exams that become the basis for assessment.
To aid faculty in this endeavor, we have labeled each question, exercise and problem in Intermediate Accounting, 5e with the following AACSB learning skills:
Questions AACSB Tags Exercises
AACSB Tags
17-1 Reflective thinking 17-10 Analytic
17-2 Reflective thinking 17-11 Analytic
17-3 Reflective thinking 17-12 Analytic
17-4 Reflective thinking 17-13 Analytic
17-5 Reflective thinking 17-14 Analytic, Communications
17-6 Reflective thinking 17-15 Analytic
17-7 Reflective thinking 17-16 Reflective thinking
17-8 Reflective thinking 17-17 Analytic
17-9 Reflective thinking 17-18 Analytic
17-10 Reflective thinking 17-19 Analytic
17-11 Reflective thinking 17-20 Diversity, Communications
17-12 Reflective thinking 17-21 Reflective thinking
17-13 Reflective thinking 17-22 Analytic
17-14 Reflective thinking 17-23 Analytic
17-15 Reflective thinking 17-24 Analytic
17-16 Reflective thinking 17-25 Analytic
17-17 Reflective thinking 17-26 Analytic
17-18 Reflective thinking 17-27 Analytic
17-19 Reflective thinking 17-28 Analytic
17-20 Reflective thinking 17-29 Analytic
17-21 Reflective thinking CPA/CMA
17-22 Reflective thinking 17-1 Analytic
17-23 Reflective thinking 17-2 Analytic
17-24 Analytic 17-3 Analytic
Brief Exercises
17-4 Analytic
17-1 Analytic 17-5 Analytic
17-2 Analytic 17-6 Analytic
17-3 Analytic 17-7 Reflective thinking
17-4 Analytic 17-1 Reflective thinking
17-5 Analytic 17-2 Analytic
17-6 Analytic Problems
17-7 Analytic 17-1 Analytic
17-8 Analytic 17-2 Analytic
17-9 Analytic 17-3 Analytic
17-10 Analytic 17-4 Analytic
17-11 Analytic 17-5 Analytic
17-12 Analy
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AICPA读书笔记FAR之Pension(第一部分)
发布时间： 15:31
来源：高顿网校
小编导读：
　　一. Pension的关键要点
　　1. defined contribution pension plan和defined benefit pension plan的区别，以及他们在会计处理上面的差异。
　　2. 确认pension expense费用确认和funding状态调整的会计分录
　　3. The benefits-years-of-service approach.
　　4. corridor method
　　4. pension asset/liability的列报
　　5. pension expense的五个组成部分
　　二. Pension的运作原理
　　1. 什么叫做projected benefit obligation？
　　企业将钱投入到养老金机构之后，该信托机构针对那些纳入pension plan的人有支付养老金的义务，因而：The actuarial present value of the obligation is called projected benefit obligation (PBO).
　　还有另外一个与projected benefit obligation类似的概念：accumulated benefit obligation，后者也是actuarial present value。唯一的区别是，前者是用future salary amount来计算的，而后者是用current salary amount来计算。
　　实际支付给养老金受益员工的benefits会相应减少PBO，因为代表pension plan对雇员的obligation的减少。Accumulated benefit obligation只在披露的时候使用。
　　2. 什么叫做plan asset？
　　Plan asset是指属于该养老金计划的资产。Plan asset是从Corporation交付给养老金计划托管人，并由该托管人对其进行打理。实际支付给养老金受益员工的benefits会从该plan asset中提取。
　　3. 什么叫做pension asset/liability funding？
　　企业将现金投入到养老金计划的过程。投入的资产，即变成了该养老金计划的plan asset；该信托机构可以用来进行投资，使得plan asset可以按照精算师预计的增长率增值。而PBO，是该计划在未来要支付给退休员工的养老金的现值。因而，该养老金计划里面的PBO减去plan asset，如果大于零，那就成了企业的pension liability。
　　Pension liability意味着企业仍旧需要投入到该养老金计划的钱。当企业把这部分的liability给补平之后，那么，plan asset可以刚刚用来支付PBO。
　　4. Pension accounting的三个方面：
　　(1). Pension cost及liability的确认和计量
　　权责发生制下面，pension cost的确认并不是发生在funding的时候，而是在相应的责任和义务已经产生的时候计提相应的pension liability和cost。
　　(2). pension liability的funding
　　只有当相关给付(consideration)的控制权完全让渡给trustee之后，才能算是完成了一笔funding。该笔funding增加trustee的plan asset，减少pension liability
　　(3). Pension liability/asset的列报
　　5. Defined contribution plan VS Defined benefit plan
　　Defined contribution plan是企业每年对pension plan的给付金额是固定的，但是该plan支付给退休员工的benefit是不固定的。
　　Defined benefit plan是该pension plan支付给退休员工的benefit是固定的，但是决定benefit金额的那些变量的风险则是由企业完全承担。
　　三、Pension 的确认和计量
　　在Pension accounting里面，我们需要关注三个问题
　　第一，一次性确认VS 递延并且摊销确认
　　第二，影响PBO &VS 影响Plan Asset
　　第三，确认为cost VS 确认为OCI
　　以下每个部分分别会就上面三个问题进行讨论。
　　1. Service cost
　　Service cost的定义：actuarial present value of benefits attributed by the pension benefit formula to employee service during the current period.
　　Service cost由当期的service产生，并且在当期确认，增加pension cost，增加PBO
　　注意：(1). present value是由当期该雇员的services产生的
　　(2). 会计准则要求：决定该现值需要考虑future salary level，即该service在该雇员退休后该service所对应的salary的金额
　　2. Interest on projected benefit obligation
　　Interest on PBO的定义：the increase in the amount of the projected benefit obligation due to the passage of time.这个interest是 因为PBO随着时间的推移而产生的时间成本。也就是说，PBO以现值的形式在资产负债表上列示，相应的利息费用需要当期摊销确认。
　　相应的利息费用增加pension cost，增加PBO
　　计算interest用到的discount rate(settlement rate) 题目会给定的。
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