Assignment Chart
Learning Est.
time
Questions Objective(s) Topic
(min.)
17–1 1 Motivation to offer a pension plan 5
17–2 1 Qualified pension plans 5
17–3 1 What type of pension plan? 5
17–4 2 What is the vested benefit obligation? 5
17–5 2 Accumulated and projected benefit obligation 5
17–6 3 Events that might change the balance of the PBO 5
17–7 4 Events that change the balance of the plan assets 5
17–8 5 Calculation of net pension cost 5
17–9 3,5 Service cost 5
17–10 3,5 Interest cost 5
17–11 4,5 Return on plan assets 5
17–12 3,5 Prior service cost 5
17–13 3,4,5 Gains or losses 5
17–14 6 “Off-balance sheet” asset and liability amounts 5
17–15 5 Pension expense 5
17–16 5 Pension expense 5
17–17 4,5 Return on plan assets 5
17–18 5,6 Accounting for pension costs 5
17–19 3,8 Gains or losses 5
17–20 7 Funded status 5
17–21 10 Obligation for postretirement benefits 5
17–22 11 Postretirement benefits expense 5
17–23 10,11 Service cost 5
17–24 10 Obligation for postretirement benefits 5
17–25 12 IFRS 5
17–26 12 IFRS 5
Brief Learning Est.
time
Exercises Objective(s) Topic
(min.)
17–1 3 Changes in the PBO 5
17–2 3 Determine the projected benefit obligation 5
17–3 6 Components of pension expense 5
17–4 3 Changes in the projected benefit obligation 5
17–5 4 Changes in pension plan assets 5
17–6 4 Changes in pension plan assets 5
17–7 4 Changes in pension plan assets 5
17–8 5 Reporting the funded status of pension plans 5
17–9 6 Pension expense 5
17–10 6 Pension expense; prior service cost 5
17–11 6 Net gain 5
17–12 7 Recording pension expense 5
17–13 7 Recording pension expense 5
17–14 9,10 Postretirement benefits; determine the APBO
and service cost
5
17–15 11 Postretirement benefits; changes in the APBO 5
Learning Est.
time
Exercises Objective(s) Topic
(min.)
17–1 3 Changes in the PBO 20
17–2 3 Determine the projected benefit obligation 15
17–3 6 Components of pension expense 20
17–4 6,7 Recording pension expense 15
17–5 4 Determine pension plan assets 15
17–6 3,6 Changes in the pension obligation; determine service
cost
20
17–7 4 Changes in plan assets; determine cash contributions 15
17–8 6 Components of pension expense 20
17–9 6,12 Components of pension expense; IFRS 20
17–10 6,7 Determine pension expense 20
17–11 6,7 Components of pension expense; journal entries 20
17–12 1,2,3 PBO calculations; ABO calculations; present value
concepts
35
17–13 6 Determining the amortization of net loss or net gain 25
17–14 7,8 Effect of pension expense components on balance
sheet accounts
25
17–15 8 Pension spreadsheet 15
17–16 6,7 Determine and record pension expense and gains and
losses; funding and retiree benefits
20
17–17 2,3,4,5,
6,7,8
Concepts; terminology 25
17–18 7,12 IFRS; actuarial gains and losses 20
17–19 6,7,8 Record pension expense, funding, and gains and loss-
es; determine account balances
30
17–20 8 Pension spreadsheet 30
17–21 6,7 Determine pension expense; prior service cost 25
17–22 7,12 IFRS; prior service cost 10
17–23 8 Classifying accounting changes and errors 15
17–24 10 Postretirement benefits; determine APBO, EPBO 20
17–25 10,11 Postretirement benefits; determine APBO, service
cost, interest cost; prepare journal entry
20
17–26 10,11 Postretirement benefits; determine EPBO; attribution
period
25
17–27 11 Postretirement benefits; components of postretirement
benefit expense
20
17–28 11 Postretirement benefits; amortization of net loss 25
17–29 11 Postretirement benefits; determine and record expense 20
17–30 11 Postretirement benefits; negative plan amendment 30
17–31 A Prior service cost; service method; straight-line
method (based on Appendix)
20
17–32 11 FASB codification research; postretirement benefit
plan
15
17–33 1,2,5 FASB codification research 15
Learning Est.
time
Problems Objective(s) Topic
(min.)
17–1 2,3 ABO calculations; present value concepts 25
17–2 3 PBO calculations; present value concepts 25
17–3 3 Service cost, interest, and PBO calculations;
present value concepts
25
17–4 3,6 Prior service cost; components of pension
expense; present value concepts
25
17–5 3,6 Gain on PBO; present value concepts 15
17–6 3,4,6 Determine the PBO; plan assets; pension
expense; two years
25
17–7 6 Determining the amortization of net gain 20
17–8 7,8 Pension spreadsheet; record pension expense
and funding; new gains and losses
30
17–9 3,4,5,6,7,8 Determine pension expense; PBO; plan assets;
net pension asset or liability; journal entries
25
17–10 5,6,7 Prior service cost; calculate pension expense;
journal entries; determine net pension asset or
liability
30
17–11 5,6,7,12 IFRS; calculate pension expense; journal
entries; determine net pension asset or liability
30
17–12 3,4,5,6,7,8 Determine pension expense; journal entries;
two years
40
17–13 3,4,6 Determine the PBO, plan assets, pension
expense; prior service cost
30
17–14 3,4,5,6,7,8 Relationship among pension elements 45
17–15 8 Comprehensive—pension elements;
spreadsheet
40
17–16 3,4,5,6,7,8 Comprehensive—reporting a pension plan;
pension spreadsheet; determine changes in
balances; two years
60
17–17 7 Integrating problem—deferred tax effects of
pension entries; integrate concepts learned in
Chapter 16
60
17–18 9,10 Postretirement benefits; EPBO calculations;
APBO calculations; components of
postretirement benefit expense; present value
concepts
40
17–19 9,10,11 Postretirement benefits; schedule of
postretirement benefit costs
45
17–20 9,10,11 Postretirement benefits; relationship among
elements of postretirement benefit plan
30
17–21 3,4,5,6,7 Pension disclosure; amortization of actuarial
gain or loss; Office Depot, Inc.
30
Learning
Est. time
Cases Objective(s) Topic
(min.)
Judgment Case 17–1 1,3,4,5 Choose your retirement option 60
Communication Case 17–2 23,4,5,6,
7,8
Pension concepts 60
Judgment Case 17–3 8 Barlow’s wife; relationship among pension
elements
35
Communication Case 17–4 8 Barlow’s wife; relationship among pension
elements
30
Real World Case 17–5 1 Types of pension plans; disclosures; Microsoft 60
Ethics Case 17–6 1 401(k) plan contributions 20
Real World Case 17–7 5,8 Types of pension plans; reporting postretirement
plans; disclosures; FedEx
25
Analysis Case 17–8 5,8 Pension amendment 20
Analysis Case 17–9 7 Effect of pensions on earnings 20
Research Case 17–10 9,10,11 Researching the way employee benefits are
tested on the CPA Exam; retrieving information
from the Internet
45
Analysis Case 17–11 6,11 Pensions and other postretirement benefit plans;
analysis of disclosure notes; Macy’s, Inc.
45
Target Case 3,4,5,6 Pensions and other postretirement benefit plans;
PBO, plan assets, pension expense; Target Cor-
poration
45
Air France–KLM Case 12 IFRS; accounting for pensions and other
postretirement benefit plans; Air France–KLM
30
Star Problems