美国CPA《财务会计与报告》例题（7）

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　　Postretirement benefits of other than pension

　　Benefits after the employees have retired.E.g.health care insurance，life insurance etc.

　　满足四条件时，必须预提（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.

　　（请向前勾收入确认的四条件F2-3）

　　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

　　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.