Unsmoothing Defined Benefit Pension Plans
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Author
Scofield, Barbara
Publisher
Washburn University. School of Business
Sponsor
Kaw Valley Bank
Issue Date
June 2020
Rights
Alternative Title
Abstract
This case requires students to consider the alternative accounting policies that can be used for defined benefit pension plans. Students inductively consider two different company policy issues: market-related plan asset value and the use of the corridor method associated ,vith net gains and losses. Students compare up to five alternatives drawn from combinations of the policy choices and provide a Codification-based justification for each alternative as well as an explanation for the empirical differences they find. This case allows students to practice technology agility, data visualization, and
professional research and writing skills.