ACCOUNTING FOR PENSIONS

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MAY 22, 2008		New York, NY	Register
JUNE 12, 2008		Las Vegas, NV	Register

Extend Your Learning, and attend

ACCOUNTING FOR STOCK-BASED COMPENSATION

immediately following the Pensions sessions

COURSE LEADER

Gil B. Manzon, Jr

Associate Professor of Accounting

Boston College

Why you should attend:

A comprehensive One-Day Bootcamp on understanding and implementing FAS 158: employers’ accounting for defined benefit pension and other post-retirement plans.

This seminar begins with an overview of FAS 87 and 88. The determinants of pension expense and their related liability components will be explained in depth using the authoritative literature and case studies. This will provide all participants with sufficient expertise to examine a detailed case study of pension accounting.

The case study will be designed to provide you with a practical tool to apply to your company. This bootcamp includes a thorough examination of Post-Retirement Accounting with case studies to best illustrate the concepts and applicability of FAS 106 to your company. Lastly we will review FAS 158 in depth discussing the content and potential ramifications of the new guidance on existing benefit Standards.

8:30 - 10:00 Getting Started

• Pension Plan Basics—Example under FAS 87

10:00 - 10:15 Coffee Break

10:15 - 12:00 FAS 158

• What Does FAS 158 Do?

– To the balance sheet

– the income statement

– Financial disclosures

• Continued Example

• Reporting by General Electric

• Measurement Issues

• Pension Protection Act of 2006

• Takeaways

12:00 - 1:00 Luncheon -- An opportunity to network with speaker and your peers.

1:00 - 2:30 Other Post-Employment Benefits

• Example under FAS 106

• What Does FAS 158 Do?

– To the balance Sheet

– the income statement

– Financial disclosures

• Example

• Reporting by General Electric

• Takeaways

2:30 - 2:45   Coffee Break



2:45 - 4:30   Putting It All Together

• Settlements

• Curtailments

• Terminations

• Effects of FAS 158 and Pension Protection Act of 2006

• Takeaways

4:30 - 4:45 Question and Answer Session

ATTEND WITH ACCOUNTING FOR STOCK-BASED COMPENSATION

and SAVE $195

MAY 20-21, 2008		New York, NY	Register
JUNE 10-11, 2008		Las Vegas, NV	Register