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| Journal of Business Case Studies |
| Year: 2008 |
Month: August | Volume: 4 |
Number: 8 |
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A Real World Illustration Of SFAS 158 |
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Stuart Shough, University of South Carolina, USA |
| Abstract |
This article presents an illustration of a defined benefit pension plan for an employer after having adopted SFAS 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. New requirements to report the funded status of a defined benefit plan are demonstrated using journal entries and T-accounts from the beginning of a plan to its conclusion. |
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| (Clute Institute for Academic Research article #: 1032) |
