Breadcrumb CPE CPE Course Catalog Pensions: Implementing the Accounting & Financial Reporting Requirements (ASC... Pensions: Implementing the Accounting & Financial Reporting Requirements (ASC... $29.00 This course will be an overview of: The accounting and reporting of pension and other postretirement benefits Field of Study: Accounting Instructor(s): Timothy F. Gearty Credit(s): 1.50 Course Format: On Demand Qualifies For: Employee Benefit Plans Prerequisites: None Course ID: 8605/9581 Delivery Method: Audio Knowledge Level: Basic Advanced Preparation: None Publication Date: 03/03/2020 Planned Expiration: 01/30/2021 Provider: Becker Professional Education Learning Objectives: After completing this course, the learner should be able to: Recognize the characteristics and the types of pension plans. Recognize the accounting and reporting rules for defined benefit pension plans. Calculate net periodic pension cost and the funded status of a defined benefit pension plan. Recognize the types of postretirement benefits and the accounting and reporting rules for postretirement benefit plans. Recognize the types of postemployment benefits and the liability reporting criteria for postemployment benefits. Identify the disclosure requirements for pension plans, postretirement benefits and postemployment benefits.