[DOWNLOAD] "Accounting for Pensions and Other Postretirement Benefit Plans and the Use of Accounting Estimates and Changes in Estimates: An Ethical Perspective (Cases) (Case Study)" by Journal of the International Academy for Case Studies " eBook PDF Kindle ePub Free
eBook details
- Title: Accounting for Pensions and Other Postretirement Benefit Plans and the Use of Accounting Estimates and Changes in Estimates: An Ethical Perspective (Cases) (Case Study)
- Author : Journal of the International Academy for Case Studies
- Release Date : January 01, 2009
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 300 KB
Description
CASE DESCRIPTION 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.