Besser Pharma: International Accounting for Pensions
Issues in Accounting Education
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.
American Accounting Association
Geary, K. Michael and Street, Donna L., "Besser Pharma: International Accounting for Pensions" (2007). Accounting Faculty Publications. 35.