Note on U.S. Pension Accounting
Posted: 8 Mar 2012
Date Written: September 2, 2011
Abstract
The purpose of this note is to describe the manner in which publicly traded corporations and local governments in the United States account for their pension plans.
Learning Objective: To educate students about differences between accounting for corporate and government pension plans.
Suggested Citation: Suggested Citation
Pozen, Robert and Pozen, Robert and Khurana, Brij, Note on U.S. Pension Accounting (September 2, 2011). Harvard Business School Finance Case No. 311-115, Available at SSRN: https://ssrn.com/abstract=2018530
Brij Khurana
Harvard University - Business School (HBS) ( email )
Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States
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