Besser Pharma: International Accounting for Pensions
2007 ◽
Vol 22
(4)
◽
pp. 563-578
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Keyword(s):
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.
2014 ◽
Vol 687-691
◽
pp. 4691-4694
2016 ◽
Vol 90
(11)
◽
pp. 471-485
2021 ◽
Vol 27
(3)
◽
2012 ◽
Vol 86
(3)
◽
pp. 491-512