Pensions

[SFAS 87] Employers' Accounting for Pensions
[SFAS 88] Employers' Accounting for Postretirement Benefits of Defined Benefit Pension Plans and for Termination Benefits

Net Periodic Pension Cost
- Current Service Cost
- Interest Cost
- (-)Actual Return on Plan Assets
  ARPA = End_FMV - Beg_FMV - C + B
  B = Benefits paid during the period
  C = Contributions to the plan during the period
- Amortization of Prior Service Cost
- Deferred Gain
- Amortization of Existing net obligation or net asset
Accrued/Prepaid Pension Liabilities
Minimum Liabilities
- Minimum Liabilities
  
  Accumulated Benefit Obligation
  
  - FV of Assets
- Aditional Liabilities
  
  Minimum Liabilities
  
  - Accrued pension cost
- Intansible Assets
  The intansible Asset recognized is limited to the unrecognized prior service cost.
- Minimum liabilities adjustment to be reported in other comprehensive income
  
  Aditional Liabilities
  
  - unrecognized prior service cost
Termination Benefits
Postretirement Benefits
Disclosure Requirements[SFAS 132]

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