Volume 24, No. 11

FASB's Fix For Pension Reporting: Small Steps, Bigger Operating Earnings:  Investors treat pensions much like a leaky roof: their attention is captured only when the roof leaks, or when there’s a funding problem requiring cash injections into a pension fund. That’s a legitimate concern, because it siphons cash away from projects that benefit investors. Pensions and other postretirement benefit plans affect earnings in other ways, however. The accounting for benefit costs produces one figure made up of many pieces – some of which make sense in terms of being related to employee compensation, like service cost, and some that make less sense, like amortization of deferred losses.

The FASB is considering making the service cost the only element in total benefit cost displayed in operating income after more than 25 years of opaque presentation. If they do that – and they should – some firms might see operating income increase. It won’t be a certainty, however, depending on the other elements of each firm’s benefit cost. In this report, the S&P 500 companies with defined benefit plans are given the pro forma treatment for the last three years, and the results vary widely.

(click title to download)

Trackbacks/Pingbacks

  1. De råeste sparkesyklene finner du på Movo.no! - May 24, 2017

    … [Trackback]

    […] Read More Infos here: accountingobserver.com/volume-24-no-11/ […]

  2. matka - May 31, 2017

    … [Trackback]

    […] Read More here: accountingobserver.com/volume-24-no-11/ […]

  3. payday loans online - June 2, 2017

    … [Trackback]

    […] Read More here: accountingobserver.com/volume-24-no-11/ […]

  4. kredīts pret nekustamā īpašuma ķīlu - June 28, 2017

    … [Trackback]

    […] Read More: accountingobserver.com/volume-24-no-11/ […]

  5. watford escorts - July 5, 2017

    … [Trackback]

    […] Read More here: accountingobserver.com/volume-24-no-11/ […]

  6. Sfaturi practice - August 5, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|There you will find 56336 more Infos|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  7. coverband feest - August 19, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Informations here|Here you can find 30447 additional Informations|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  8. https://multabafta.com/ - September 15, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Informations here|There you will find 4688 additional Informations|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  9. Bdsm contract - September 23, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|There you can find 27356 additional Infos|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  10. pezevenklik yapilir - October 1, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Informations here|There you will find 46265 additional Informations|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  11. wedding planners in hyderabad - October 9, 2017

    … [Trackback]

    […] Find More here|Find More|Read More Infos here|There you will find 93579 additional Infos|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  12. CPR Certify4u - Orlando - October 23, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|There you can find 62524 more Infos|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  13. Diyala Engineering - November 2, 2017

    … [Trackback]

    […] Find More on|Find More|Read More Infos here|There you can find 75580 more Infos|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  14. tattooremovalexperts.co.uk - November 9, 2017

    … [Trackback]

    […] Read More here|Read More|Find More Infos here|Here you can find 95494 additional Infos|Informations on that Topic: accountingobserver.com/volume-24-no-11/ […]

  15. italian law firm - November 10, 2017

    … [Trackback]

    […] Read More on|Read More|Find More Informations here|There you can find 26840 additional Informations|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  16. DMPK Contract Research Organization - November 20, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|Here you can find 29062 more Infos|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  17. situs judi terpercaya - November 24, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Infos here|There you will find 88909 additional Infos|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  18. Read More Here - November 24, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|Here you will find 39918 additional Infos|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  19. coehuman Diyala - November 29, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Infos here|There you will find 7307 more Infos|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  20. family room kitchen combo - December 1, 2017

    … [Trackback]

    […] Find More here|Find More|Find More Informations here|There you can find 57575 additional Informations|Informations on that Topic: accountingobserver.com/volume-24-no-11/ […]

  21. ashley furniture wall entertainment center - December 4, 2017

    … [Trackback]

    […] Read More on|Read More|Find More Informations here|Here you can find 98518 additional Informations|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  22. pdr course - December 21, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Informations here|Here you will find 96883 additional Informations|Informations on that Topic: accountingobserver.com/volume-24-no-11/ […]

  23. assistência informática - December 26, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Informations here|Here you will find 33567 additional Informations|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  24. empire today carpet flooring carpeting - December 29, 2017

    … [Trackback]

    […] Find More on|Find More|Read More Infos here|Here you can find 97494 more Infos|Informations on that Topic: accountingobserver.com/volume-24-no-11/ […]

  25. ip65 touch screen - January 9, 2018

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|There you can find 11797 additional Infos|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  26. horoscopes - January 9, 2018

    … [Trackback]

    […] Find More here|Find More|Find More Informations here|Here you will find 90509 additional Informations|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  27. seo - January 14, 2018

    … [Trackback]

    […] Find More here|Find More|Find More Infos here|There you can find 42725 additional Infos|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  28. top real estate agents - January 14, 2018

    … [Trackback]

    […] Read More here|Read More|Read More Infos here|There you can find 64822 more Infos|Informations on that Topic: accountingobserver.com/volume-24-no-11/ […]

  29. forex indicators - February 1, 2018

    … [Trackback]

    […] Find More on|Find More|Find More Informations here|Here you can find 46333 additional Informations|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  30. Free UK Chat - February 5, 2018

    … [Trackback]

    […] Find More on|Find More|Read More Infos here|Here you will find 14865 additional Infos|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  31. 먹튀검증 - February 18, 2018

    … [Trackback]

    […] Find More on|Find More|Find More Informations here|Here you will find 1291 more Informations|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  32. green coffee - February 24, 2018

    … [Trackback]

    […] Find More on|Find More|Find More Infos here|Here you can find 28839 additional Infos|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  33. lowongan kerja cpns daerah 2018 - February 25, 2018

    … [Trackback]

    […] Read More on|Read More|Read More Infos here|Here you will find 16914 additional Infos|Informations to that Topic: accountingobserver.com/volume-24-no-11/ […]

  34. home - February 26, 2018

    … [Trackback]

    […] Read More here|Read More|Find More Infos here|There you can find 52624 more Infos|Infos on that Topic: accountingobserver.com/volume-24-no-11/ […]

  35. cmovieshd - February 26, 2018

    … [Trackback]

    […] Find More on|Find More|Find More Infos here|There you can find 37856 additional Infos|Infos to that Topic: accountingobserver.com/volume-24-no-11/ […]

  36. Stickerei Wuppertal - February 28, 2018

    … [Trackback]

    […] Find More on|Find More|Read More Infos here|Here you can find 83556 additional Infos|Informations on that Topic: accountingobserver.com/volume-24-no-11/ […]

Powered by WordPress. Designed by WooThemes