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IAS 19 — Employee Benefits (2011) - IAS Plus

    https://www.iasplus.com/en/standards/ias/ias19
    May 18, 2020

1.1 Overview of pension and OPEB guide - PwC

    https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/pensions-and-employee-benefitspeb/peb_guide/Chapter-1-PEB/peb_1-1.html
    The guidance in ASC 715, Compensation—retirement benefits, applies to an employer’s accounting for pension plans, as well as postretirement benefits other than pensions. …

Estimating & Accounting for Post …

    https://study.com/academy/lesson/estimating-accounting-for-post-retirement-healthcare-benefits.html
    In 2013, the Society of Actuaries estimated that a single 65-year-old retiring today would require on average $146,400 to cover healthcare expenses; $292,800 for a couple. More current …

Accounting for Post-Retirement Benefit …

    https://study.com/academy/lesson/accounting-for-post-retirement-benefit-expenses.html
    Accounting for post-retirement benefit expenses is a well-established part of the employer-employee relationship. Learn how contribution and benefit plans can be used to supply this …

Other Post-Retirement Benefits - Investopedia

    https://www.investopedia.com/terms/o/otherbenefits.asp

    Financial reporting considerations related to pension and …

      https://www2.deloitte.com/us/en/pages/audit/articles/fra-financial-reporting-considerations-related-to-pension-and-other-postretirement-benefits2.html
      In August 2018, the FASB issued ASU 2018-14, which amends ASC 715 to add, remove, and clarify disclosure requirements related to defined benefit pension and …

    Chapter 8 IRC SECTION 401(h) RETIREE …

      https://www.irs.gov/pub/irs-tege/chap801.pdf
      post-retirement benefits including retiree health and life insurance. Currently, many employers use both a VEBA and section 401(h) account to fund and deduct these …

    Pension and other postretirement benefits: accounting similarities …

      http://archives.cpajournal.com/old/14152804.htm
      Retirement payments are defined in the pension plan, whereas, OPEB benefits depend on what covered health care needs the retiree has. The EPBO is measured by determining …

    Accounting for the Cost of Retiree Health and Other …

      https://www.cbpp.org/research/accounting-for-the-cost-of-retiree-health-and-other-benefits-gasb-45
      That is, Maine has no assets allocated for future payments but rather pays its share of retiree health care costs with an annual appropriation. When Maine calculated …

    Post-Retirement Medical Benefits - Society of Actuaries

      https://www.soa.org/globalassets/assets/library/proceedings/record-of-the-society-of-actuaries/1980-89/1988/january/RSA88V14N127.PDF
      post-retirement life and health care plans, the recipients of coverage, the cost of the benefits, and accounting and funding policies. The Board's Technical Bulletin 87-1 …



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