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Authors: Marianne L James
Published by: Allied Business Academies
Published in: "Journal of the International Academy for Case Studies", 2008

Abstract

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 fully address the issues and concepts. This case can be utilized in intermediate accounting as part of the coverage of pensions, or in a more advanced graduate class focusing more extensively on underlying conceptual and economic issues. The case has conceptual, analytical, and research components. Both oral and written communication skills can be enhanced using this case.
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Abstract

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 fully address the issues and concepts. This case can be utilized in intermediate accounting as part of the coverage of pensions, or in a more advanced graduate class focusing more extensively on underlying conceptual and economic issues. The case has conceptual, analytical, and research components. Both oral and written communication skills can be enhanced using this case.

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