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20-1CHAPTER20AccountingforPensionsandPostretirementBenefitsASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)TopicsQuestionsBriefExercisesExercisesProblemsConceptsforAnalysis1.Basicdefinitionsandconceptsrelatedtopensionplans.1,2,3,4,5,6,7,8,9,13,14,24161,2,3,4,5,72.Worksheetpreparation.33,4,7,10,151,2,7,8,93.Incomestatementrecognition,computationofpensionexpense.10,11,12,14,17,181,41,2,3,6,12,13,14,15,16,17,20,211,2,3,4,5,6,94,54.Balancesheetrecognition,computationofpensionexpense.16,20,21,22,2323,9,11,13,14,15,17,18,191,2,3,4,5,6,7,8,92,5,75.Minimumliabilitycomputation.20,228,9,1011,12,13,14,16,17,18,193,4,5,6,7,82,4,56.Corridorcalculation.1978,14,20,212,3,5,6,7,8,93,4,5,67.Reconciliationschedule.2563,9,10,14,15,191,2,3,6,8,98.Priorservicecost.13,14,21,235,8,9,101,2,3,5,9,11,12,13,14,15,18,19,211,2,3,4,5,6,7,8,91,49.Unrecognizednetgainorloss.1578,9,14,15,19,20,211,2,3,5,6,7,8,94,5,610.Disclosureissues.259,12,133,4*11.SpecialIssues.26*12.Postretirementbenefits.27,28,29,3011,1222,23,24,2510*ThismaterialisdealtwithinanAppendixtothechapter.SchoolofManagement,HUST20-2ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)LearningObjectivesBriefExercisesExercisesProblems1.Distinguishbetweenaccountingfortheemployer’spensionplanandaccountingforthepensionfund.2.Identifytypesofpensionplansandtheircharacteristics.3.Explainalternativemeasuresforvaluingthepensionobligation.4.Listthecomponentsofpensionexpense.1,2,41,2,6,12,13,14,16,175.Useaworksheetforemployer’spensionplanentries.33,4,7,10,12,151,2,4,7,8,96.Describetheamortizationofunrecognizedpriorservicecosts.51,2,5,7,13,14,17,191,2,3,4,6,7,8,97.Explaintheaccountingprocedureforrecognizingunexpectedgainsandlosses.13,14,191,2,3,4,5,6,7,8,98.Explainthecorridorapproachtoamortizingunrecognizedgainsandlosses.78,13,14,19,20,213,4,5,6,7,89.Explaintherecognitionofaminimumliability.8,9,1011,12,13,14,16,17,18,193,4,5,7,8,910.Describetherequirementsforreportingpensionplansinfinancialstatements.69,10,12,13,14,17,18,191,2,3,4,8*11.Identifythedifferencesbetweenpensionsandpostretirementhealthcarebenefits.11,1222,23,24,2510*12.Contrastaccountingforpensionstoaccountingforotherpostretirementbenefits.11,1222,23,24,2510SchoolofManagement,HUST20-3ASSIGNMENTCHARACTERISTICSTABLEItemDescriptionLevelofDifficultyTime(minutes)E20-1Pensionexpense,journalentries.Simple5–10E20-2Computationofpensionexpense.Simple10–15E20-3Preparationofpensionworksheetwithreconciliation.Moderate15–25E20-4Basicpensionworksheet.Simple10–15E20-5Applicationofyears-of-servicemethod.Moderate15–25E20-6Computationofactualreturn.Simple10–15E20-7Basicpensionworksheet.Moderate15–25E20-8Applicationofthecorridorapproach.Moderate20–25E20-9Disclosures:Pensionexpenseandreconciliationschedule.Moderate25–35E20-10Pensionworksheetwithreconciliationschedule.Moderate20–25E20-11Minimumliabilitycomputation,entry.Moderate10–15E20-12Pensionexpense,journalentries,statementpresentation,minimumliability.Moderate20–30E20-13Pensionexpense,journalentries,minimumliability,statementpresentation.Moderate20–30E20-14Computationofactualreturn,gainsandlosses,corridortest,priorservicecost,minimumliability,pensionexpense,andreconciliation.Complex35–45E20-15WorksheetforE20-14.Complex40–50E20-16Pensionexpense,minimumliability,journalentries.Moderate15–20E20-17Pensionexpense,minimumliability,statementpresentation.Moderate30–45E20-18Minimumliability,journalentries,balancesheetitems.Moderate20–25E20-19Reconciliationschedule,minimumliability,andunrecognizedloss.Moderate20–25E20-20Amortizationofunrecognizednetgainorloss(corridorapproach),pensionexpensecomputation.Moderate25–35E20-21Amortizationofunrecognizednetgainorloss(corridorapproach).Moderate30–40*E20-22Postretirementbenefitexpensecomputation.Simple10–12*E20-23Postretirementbenefitexpensecomputation.Simple10–12*E20-24Postretirementbenefitworksheet.Moderate15–20*E20-25Postretirementbenefitreconciliationschedule.Simple10–15P20-1Two-yearworksheetandreconciliationschedule.Moderate40–50P20-2Three-yearworksheet,journalentries,andreconciliationschedules.Complex45–55P20-3Pensionexpense,journalentries,minimumpensionliability,amortizationofunrecognizedloss,reconciliationschedule.Complex40–50P20-4Pensionexpense,minimumliability,journalentriesfortwoyears.Moderate30–40P20-5Computationofpensionexpense,amortizationofunrecognizednetgainorloss(corridorapproach),journalentriesforthreeyears,andminimumpensionliabilitycomputation.Complex45–55P20-6Computationofunrecognizedpriorservicecostamortization,pensionexpense,journalentries,netgainorloss,andreconciliationschedule.Complex45–60P20-7Pensionworksheet,minimumliability.Moderate35–45SchoolofManagement,HUST20-4ASSIGNMENTCHARACTERISTICSTABLE(Continued)ItemDescriptionLevelofDifficultyTime(minutes)P20-8Comprehensive2-yearworksheet.Complex45–60P20-9Comprehensive2-yearworksheet.Moderate40–45*P20-10Postretirementbenefitworksheetwithreconciliation.Moderate30–35CA20-1Pensionterminologyandtheory.Moderate30–35CA20-2Pensionterminology.Moderate25–30CA20-3Basicterminology.Simple20–25CA20-4Majorpensionconcepts.Mo