Title

Besser Pharma: International Accounting for Pensions

Document Type

Article

Publication Date

11-2007

Publication Source

Issues in Accounting Education

Abstract

The purpose of the Besser Pharma case is to bring an international perspective to the coverage of pension accounting. Students are required to read U.S. and international pension accounting standards, complete financial statement research on the pension plans of Besser's competitors, and answer, in a memo to Besser Pharma's CFO, a series of questions about alternative accounting approaches permitted by International Accounting Standard No. 19, Employee Benefits.

Inclusive pages

563-578

ISBN/ISSN

0739-3172

Comments

Copyright © 2007, American Accounting Association.

Publisher

American Accounting Association

Volume

22

Issue

4

Peer Reviewed

yes