Susan Barney, chief financial officer of Parcel Expeditors (Parcel), a flourishing same-day package delivery business headquartered in the United States, needed to make some choices. The managing of Parcel was intending to take the business public in the coming year but they'd yet to determine the accounting for certain pension plan costs.
The most important aim for management was to provide investors with helpful information for their decision making; however, Barney was unsure as to how different choices allowed within the pension accounting standard might impact gains. To be able to gauge the effect of each standard, Barney chose to evaluate the pension accounting of a couple adversaries in the package delivery business.
This is just an excerpt. This case is about FINANCE & ACCOUNTING
PUBLICATION DATE: June 10, 2015 PRODUCT #: A222-PDF-ENG
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