Investor in General Motors Company (GM) received the annual report of the company, and due to the increase in the number of negative headlines in the major newspapers of the company's business strategy and financial reporting. He must analyze business-GM and its financial situation and decide whether to sell their shares in the company. This case can be used to facilitate discussion of the implications on the company's pension and the potential burden for companies providing generous defined benefit plans, to consider the pension accounting and disclosure requirements, including the validity of the assumptions and their impact on operating income.;, and to discuss the reasons for lowering the bonds and reduce the consequences could have on the company "Hide
by Christine I. Wiedman, Janet Carter Source: Richard Ivey School of Business Foundation 13 pages. Publication Date: September 22, 2005. Prod. #: 905B19-PDF-ENG