The impact of pension accounting on companies' financial statements.(pension fund analysis)

From: Journal of Academy of Business and Economics | Date: February 1, 2003| Author: George, Nashwa | Copyright information

ABSTRACT

The Financial Accounting Standards Statement No. 87 "Employers" Accounting For Pension" gives companies chance to choose the expected rate of return on pension assets as well as the discount rate that is used to calculate the present value of pension liabilities. Companies tend to choose these rates in such a way to reduce pension expense and pension liabilities. With the declining in stock market, actual return on pension assets is very low compared to the exp...

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