设定收益制养老金会计新准则-----外文翻译.doc

MARCH 2008 - Issued in September 2006, Statement of Financial Accounting Standards (SFAS) 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the balance-sheet reporting for defined benefit pension plans. Before SFAS 158, the effects of certain events, such as plan amendments or actuarial gains and losses, were granted delayed balance-sheet recognition. As a result, a plan’s funded status (plan assets minus obligations) was rarely reported on the balance sheet. SFAS 158 requires companies to report their plans’ funded status as either an asset or a liability on their balance sheets, which will cause reported pension liabilities to rise significantly. Although SFAS 158 also applies to postretirement benefit plans other than pensions and to not-for-profit entities, the focus below is on for-profit businesses with defined benefit pension plans.

2008年3月SFAS颁布了158号 《雇主对既定福利养老金和其他退休后计划的会计处理》对FASB第87、88、106号准则做了修订，显著改变了资产负债表对设定收益制下养老金的列报。在SFAS 158颁布之前，一些特定事项的影响，像养老金计划的修改，精算所得和精算损失，是准许在资产负债表中递延确认的，以至于养老金净资产（养老金资产减去养老金负债）很少在资产负债表中列报。SFAS 158要求公司在资产负债表中以资产或是负债的形式列报养老金净资产，这将会引起养老金负债的显著上升。尽管SFAS158也应用于其他退休福利计划以及非盈利组织，但是我们这里主要是讲盈利组织的设定收益计划。
SFAS 158对资产负债表列报的要求
SFAS158对于预付或应付的养老金成本，即一个公司养老金净资产、净