Accounting for defined contribution

Accounting for defined contribution plans is simple: whenever a contribution is made
it is recorded as an expense.

Defined benefit plans’ accounting is complex and
involves currently recording a liability based on future expected benefit payments
and an asset to the extent the plan is funded. Pension expense in this case depends
on the changes in pension obligation and the return on plan assets.

Hasil (Bahasa Indonesia) 1:

Akuntansi untuk rencana iuran sederhana: setiap kali kontribusi yang dibuattercatat sebagai beban.Didefinisikan manfaat rencana Akuntansi sangat kompleks danmelibatkan saat ini rekaman kewajiban berdasarkan pembayaran masa depan diharapkan keuntungandan aset sejauh rencana didanai. Pension biaya dalam hal ini tergantungpada perubahan kewajiban pensiun dan laba atas aset.