Individual Plans

Course video 6 of 43

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income.

关于 Coursera


Join a community of 40 million learners from around the world
Earn a skill-based course certificate to apply your knowledge
Gain confidence in your skills and further your career