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  1. Pensions (FAR 1:54)

    FAR Exam Pensions: In this video, Roger Philipp, CPA, CGMA, teachers FAR (Financial Accounting and Reporting) which is arguably the most difficult section of the CPA Exam! Tune in and learn tips on how you can pass the CPA Exam and become a ...

  2. Pension Notes (FAR 7 pages)

    Download Notes pederson_cpa_review_-_far_study_notes_2016_-_pension.pdfFile Size: 272 kbFile Type: pdfDownload File MORE @ Pederson CPA

  3. Prior Service Cost in Pension Accounting (FAR 6:57)

    pension accounting. When a pension plan is amended to more (or less) benefit to employees, this increases (or decreases) the Projected Benefit Obligation, thereby decreasing (or increasing) the funded status of the pension on the balance she

  4. TBS Defined Benefit Pension Plan: Simulation Example (FAR 7:17)

    Pension Plan (Simulation Example): CPA Exam - Pension Expense/PBO. Want more videos? Check out the Gleim CPA Review System here: http://bit.ly/1SEbSUaLearn about pension expense and PBO from Dr. Dean in Gleim's CPA FAR video ...

  5. How to Calculate the Projected Benefit Obligation (FAR 5:54)

    the Projected Benefit Obligation in the context of pension accounting. The PBO is the present value of vested and non-vested retirement benefits owed by a firm, based on its employees' projected future salaries. The PBO is affected by service cost, interest cost,

  6. How to Record Pension Expense with J/E (FAR 7:44)

    How to Record Pension Expense (journal entry): This video shows how to record the appropriate journal entry to record pension expense for a defined-benefit pension plan.

  7. 5 Components of Pension Expense: Defined Benefit Plan (FAR 7:44)

    Pension Expense (for a defined-benefit plan): This video explains the components of pension expense for a defined-benefit plan:(1) Service Cost(2) Interest Cost(3) Expected Return on Plan Assets(4) Amortization of Gains or Losses (corridor amortization)(5) Amortization ...

  8. How to Calculate the Change in Pension Plan Assets (FAR 5:00)

    the change in the fair value of plan assets for a pension plan. The fair value of plan assets is important because it is netted against the projected benefit obligation to determine the funded status of a defined-benefit pension plan.

  9. How to Calculate the Funded Status of a Pension (FAR 4:09)

    Pension: This video shows how to calculate the funded status of a pension. The funded status is the net of: (1) the projected benefit obligation(2) the fair market value of plan assetsIf the projected benefit obligation is greater than the fair market value of ...

  10. Projected Benefit Obligation vs Accumulated Benefit Obligation vs Vested Benefit Obligation (FAR 2:58)

    the vested benefit obligation, accumulated benefit obligation, and projected benefit obligation in pension accounting. The vested benefit obligation is the smallest because it only accounts for vested benefits at current salary levels. The accumulated benef

  11. Concepts, Repetition, Scratch Paper, Sims, Weak Areas (FAR Tips 1-5)

    FAR Study Tip #1: Concepts In FAR is very important to focus on concepts, ask yourself why things are done a certain way while you read your book or most importantly when doing mcqs. That why when the real test asks you questions in a different way you will be ...

  12. Long Term Liabilities (FAR 4:44)

    liabilities are in the context of financial accounting and discusses several types of long-term liabilities, including bonds, leases, pensions, and contingencies. Via https://www.youtube.com/watch?v=dnaSVCa-WVE | Amazon Keywords: farposts, liabilities, long term debt, farvideos