Spotlight on Pensions Harvard Case Solution & Analysis

Pensions are a significant financial burden for many companies, and the most important source of retirement income for employees. Accordingly, it is important that the corporate financial reporting transparently provide information about the financial health and the effects of pension plans. Numerous critics have been charged in the financial statements for pensions, which led to the recent draft revision of pension accounting. This article examines the impact of changes to the pensions of the users of financial statements and corporate managers. In general, studies show that possible changes in pension accounting firms can increase the perception of users of financial statements of pension burden and risk. In turn, these perceptions may influence the decision of corporate managers of pension liabilities and investments. "Hide
by Laureen A. Maines Source: Business Horizons 7 pages. Publication Date: March 1, 2008. Prod. #: BH268-PDF-ENG

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