Cost Accounting Standards (CAS)

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This is session 8 of 12 in the Cost Accounting Standards (CAS) webinar series.

This webinar will cover CAS 412 and 413 which includes: composition and measurement of pension cost (412); and adjustment and allocation of pension cost (413).

After completing this course, you will be able to:

Understand the composition and measurement of pension costs, and the adjustment and allocation of pension costs.
Learn how to address the four components of defined-benefit plan costs: normal cost, part of any unfunded actuarial liability, interest equivalent on unamortized portion of liability, and adjustment for actuarial loss or gains.
For defined-contribution plans, how the cost of the net contribution is calculated, and how to calculate actuarial gains and losses and how to assign the cost accounting period(s) for which the valuation is made.

About Our Experts

Deborah Nixon

Founder & Managing Officer, Crosshair Advisors

Deborah Nixon, is a nationally recognized trainer, licensed Certified Public Accountant (CPA) and career dedicated Government contracts practitioner with over 30 years of experience. Deborah is the founder of Crosshair Advisors, and a retired Partner with Ernst & Young’s Government Contract Services practice where she worked for 25 years. Before joining EY, she held management positions with both large and emerging growth contractors including Motorola and General Dynamics.

EDUCATION

Masters of Business Administration in Strategy and Entrepreneurship from University of North Carolina’s Kennan-Flagler Business School
Honor student inducted into the Beta Gamma Sigma Honor Society

Bachelor’s Degrees in Finance and Economics from University of Maryland

Attended American University’s Graduate Accountancy Program

Holds a Certificate in Corporate Governance and Board Effectiveness from Northwestern University, Kellogg School of Management

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Bring Federal Publications Seminars to your location! If you would like to offer this course in-house, please contact us.

Schedule Training

Fill out this form and someone from FPS will contact you shortly. You can fill out as much or as little information as you would like. Prefer to talk to us? Call 888.865.9082.