Pensions and Postretirement Benefits: Financial Footnotes, Accounting Treatment, and Investment Analysis
Keywords:
case study, accounting, post retirement, benefit plan obligationsAbstract
SBC Communications, Inc. was created from the breakup of American Telephone & Telegraph Company. It acquired the defined-benefit and post retirement benefit plan obligations of Southwest Bell. Dr. Carpenter requested her students to analyze SBC as a potential investment. An integral part of the study must include an analysis of the pension and retirement benefit obligations. This case is intended for use in an upper level accounting class.
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2021-03-09
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