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Article: THE EFFECT OF CHANGES IN ACCOUNTING FOR DEFINED BENEFIT PENSIONS AND OTHER POSTRETIREMENT BENEFIT PLANS ON COMPANIES' FINANCIAL STATEMENTS AND STAKEHOLDERS
- Article from:
- Journal of the International Academy for Case Studies
- Article date:
- January 1, 2008
- Author:
CopyrightCopyright The DreamCatchers Group, LLC 2008. Provided by ProQuest LLC. (Hide copyright information)
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CASE DESCRIPTION
The primary subject matter of this case concerns changes in accounting for defined benefit pensions and other postretirement benefit plans proposed and promulgated by the Financial Accounting Standards Board (FASB) and their effects on the financial statements of companies that currently sponsor these plans. Secondary, yet important issues are the potential effects of these changes on companies' willingness to offer these plans to their employees, and the resulting potential economic impact on the companies' stakeholders. This case has a difficulty level of three to four and can be taught in about 45 minutes. Approximately two hours of outside preparation is necessary to ...
Related newspaper, magazine, and journal articles:
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Article: [1008] Defined benefit pensions in DIY funds ...
Australasian Business Intelligence;
June 20, 2005 ;
426 words
... ... review into the provision of defined benefit pensions by self-managed superannuation ... 30 June 2005 to commence a defined benefit pension. However, with ... members who wish to begin a defined benefit pension until 31 December ...
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