How to Calculate Corridor Amortization for Pension Accounting

Рет қаралды 30,104

8 жыл бұрын

This video shows how to calculate corridor amortization for pension accounting. A comprehensive example is provided to demonstrate how the corridor is calculated and then compared to the beginning balance in accumulated other comprehensive income for net actuarial gains and losses. The amount by which the latter balance exceeds the corridor is then amortized (thereby increasing or decreasing pension expense) over the average remaining service period of the employees.
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Пікірлер: 15

@emadabushaaban 6 жыл бұрын

Thank you professor, never find a precise and concise presentation like this. Keep good work

@Edspira 6 жыл бұрын

No problem. You are now a part of an elite minority of people that use KZfaq to learn about pension accounting 😊 Take Care!

@briannasherry5955 9 ай бұрын

Thank you! I'm an actuary studying for a valuation and regulation actuarial exam. This is part of your exam curriculum and this did not make sense until this video.

@normantang6924 4 жыл бұрын

This is gold, thank you

@bbqking10 6 жыл бұрын

Hey bro! Thanks for all the videos. Im studying for the CPA and when I need a refresher or a quickie I look for you, lol. You need to make some videos based on CPA software.

@Edspira 6 жыл бұрын

Chris, I'm glad you like the videos! I haven't made videos on CPA software because I'm unfamiliar with it. I am a university professor, and I'm not up-to-date with the latest software being used at CPA firms. Good idea though. Best of luck to you!

@DMccloudy 4 жыл бұрын

Wow this was so clear!

@user-ph9qj9rr6v 5 ай бұрын

Thank you

@tougefreaks6741 6 жыл бұрын

i think what make these problems tricky as hell is that the problem would present you a chart of PBO and FV plan asset for several years and trick you thinking the net gain and losses is from the difference between those two and confuse you in having to subtract the difference from that instead of the accumulated balance.