美国CPA《财务会计与报告》知识点：其他递延薪酬和福利

　　正保会计网校特别为美国cpa学员整理了美国cpa考试《财务会计与报告》的内容，以备迎接美国CPA考试，祝您在网校学习愉快！

　　Other Deferred Compensation and Benefits

　　Postemployment benefits are paid to former employees during the period after their employment and before their retirement.

　　满足四条件时，必须预提

　　Obligation is attributable to services already rendered；

　　Rights accumulate or vest；

　　Payment is probable；and

　　Amount can be reasonably estimated

　　Deferred Compensation Arrangements must be accounted for on an accrual basis.

　　Compensation for future absences are accrued in the year earned if above for conditions are met.

　　An employer is NOT required to accrue a liability for nonvesting accumulating rights to receive sick pay benefits. Because the amount can not be reasonably estimated.

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