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AICPA知識點：Other Deferred Compensation and Benefits
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Other Deferred Compensation and Benefits
Postemployment benefits are paid to former employees during the period after their employment and before their retirement.
滿足四條件時，必須預(yù)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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