今天高頓網(wǎng)校USCPA小編為大家介紹一下退休后除了養(yǎng)老金外的其他福利。
　　Postretirement benefits of other than pension
　　Benefits after the employees have retired.E.g.health care insurance，life insurance etc.
　　滿(mǎn)足四條件時(shí)，必須預(yù)提（F6-26）
　　Obligation is attributable to services already rendered；
　　Rights accumulate or vest；
　　Payment is probable；and
　　Amount can be reasonably estimated
　　If only first three conditions are met，disclosure in a note to the F/S is adequate.
　　Accumulated Postretirement Benefit Obligation（APBO）is the present value of future benefits that have vested as of the measurement date.
　　Expected Postretirement Benefit Obligation（EPBO）is the present value of all future benefits expected to be paid as of the measurement date.
　　EPBO=APBO+PV of expected future benefits that have not yet vested.
　　The postretirement benefit obligation is accrued during the period the employee works（the attribution period）
　　The accrue begins at the employee‘s date of hire.
　　The accrue ends at the full eligibility date.
　　Net Postretirement Benefit Cost“=Sir Age
　　Service Cost
　　Interest Cost
　　Amortization of Prior Service Cost
　　and Losses
　　Amortization or Expense of the Transition Obligation. （Most company fully amortized since 2013）
　　Funded Status=FV of plan asset–APBO
　　FV of plan asset>APBO，overfunded，a positive funded status，Postretirement Benefit Plan Asset，Noncurrent.
　　FV of plan asset<APBO，underfunded，a negative funded status，Postretirement Benefit Plan Liability，Current / Noncurrent or both.
　　Disclosure as much as reasonably possible.
　　The effect on the APBO，service cost，and interest of cost of 1% increase/decrease in the healthcare cost trend rate.
　　Other disclosure.