Download or read book Important Changes in Pension Accounting and Financial Reporting written by Kansas Public Employees Retirement System and published by . This book was released on 2015 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Governmental Accounting Standards Board (GASB) has approved two new accounting and financial reporting standards for public pension plans that will affect KPERS and its affiliated employers.
Download or read book Preliminary Views of the Financial Accounting Standards Board on Major Issues Related to Employers Accounting for Pensions and Other Postemployment Benefits written by Financial Accounting Standards Board and published by . This book was released on 1982 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pensions written by Richard Steinberg and published by John Wiley & Sons. This book was released on 1987 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Remaining the most complete source for explaining and ensuring effective pension compliance, Pensions, 3rd Edition has been updated to incorporate new Financial Accounting Standards Board Statement Numbers 87 and 88 and provisions of the Tax Reform Act of 1986.
Download or read book Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1994 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of Additional Issues Related to Employers Accounting for Pensions and Other Postemployment Benefits written by and published by . This book was released on 1983 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Have Changes in Pension Accounting Changed Pension Provision A Review of the Evidence written by Paraskevi Vicky Kiosse and published by . This book was released on 2009 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present paper reviews the research evidence on the impact of changes in pension accounting methods on pension provision. We show that decisions to freeze, terminate or convert defined benefit (DB) plans have been driven primarily by a desire to limit contributions, though financial reporting has played a part as well. The introduction of accrual accounting requirements for post-retirement health care benefits in the U.S. similar in character to those required for DB pension liabilities appear to have motivated some firms to curtail health care provision. Changes in accounting for DB schemes have affected how firms allocate pension plan assets. We conclude that accounting matters, though perhaps not as much as is sometimes claimed. Increased costs of providing DB pensions, coupled with the greater volatility of employers' cash contributions, have undoubtedly played the major part in the decline of DB schemes.
Download or read book Financial Reporting Considerations Related to Pension and Other Postretirement Benefits written by Michael Dufan Sucianto and published by . This book was released on 2019 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary subject matter of this case concerns ethical dilemmas accountants and other executives may face when selecting required estimates in accounting for and reporting of defined benefit pensions and other postretirement benefit plans and complying with the requirements of Statement of Financial Accounting Standards No. 158, the new accounting standard. Accountants' professional and ethical responsibilities and resolutions of the ethical dilemmas are explored. Secondary, yet important issues are the effects of the choice of estimates on financial statement results and on the usefulness and integrity of the financial statements. 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 issues and the research components of this case. The case has ethical, conceptual, analytical, and research components. Utilizing this case can enhance students' oral and written communication skills.This is an illustrative case. Any similarities with real companies, individuals, and situations are solely coincidental.
Download or read book Checklists and Illustrative Financial Statements for Defined Benefit Pension Plans written by and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Download or read book The Impact of the New Pension Accounting Rules FAS 158 on Financial Statement Analyses written by Jeffrey M. Lark and published by . This book was released on 2009 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper we examine the effect of FAS 158 on some key financial ratios that are used for financial statement analyses. FAS 158 changes only the presentation of a company's pension obligations--not the substance. However, most key financial ratios will be affected because of the changes in reporting caused by FAS 158. For companies with overfunded pension plans, their assets and equity will decrease; for underfunded pension plans, their liabilities will increase while equity decreases. In this paper we explore the magnitude of the changes in key financial ratios brought about by implementing FAS 158.
Download or read book Defined Benefit Pension Sponsors Market Prices written by Robin Lovell Knowles and published by . This book was released on 2010 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employers Accounting for Pensions written by Mark Lurinsky and published by . This book was released on 1988 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pension accounting and financial reporting written by National Council on Governmental Accounting and published by . This book was released on 1983 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Illustrations of Accounting for Postretirement Benefits Other Than Pensions written by Leonard Lorensen and published by . This book was released on 1993 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Checklists and Illustrative Financial Statements for Defined Contribution Pension Plans written by and published by . This book was released on 2009 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wiley International Trends in Financial Reporting under IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2012-10-05 with total page 1001 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
Download or read book Statement of the Governmental Accounting Standards Board written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1984 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
