This case provides students with the opportunity to analyze the pension footnote disclosures for AT&T Inc. In particular, it focuses on the components of pension expense, the balance sheet accounts, and the various assumptions that drive these figures. What is most unique about the example is that the case is set in 2008, and in 2010, AT&T elected to immediately recognize actuarial gains and losses in net income. To provide comparable prior year financial statements, AT&T restated 2008 accounting for immediate recognition of actuarial gains and losses. Therefore, students can see the significant effect of this change in accounting policy by comparing the $12.8 billion in net income originally reported in 2008 with the $2.3 billion loss AT&T reported for the restated 2008.

【書誌情報】

ページ数：16ページ

サイズ：A4

商品番号：HBSP-UV7252

発行日：2017/3/13

登録日：2018/8/29