This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.
Retiree Medical Benefits
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From the course by University of Illinois at Urbana-Champaign
Accounting Analysis II: Accounting for Liabilities and Equity
University of Illinois at Urbana-Champaign
Course 4 of 5 in the Specialization Financial Reporting
From the lesson
Module 2 Postretirement Benefits Part 2
In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS.
Meet the Instructors
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
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