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AICPA知识点：Other Deferred Compensation and Benefits
学问是异常珍贵的东西，从任何源泉吸收都不可耻。同学们从现在开始，每天学习一个知识点，积少成多，迎接AICPA考试吧！小编为大家准备了AICPA知识点：Other Deferred Compensation and Benefits，快快收藏！
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.
美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。
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