The purpose of the Besser Pharma case is to bring an international perspective to the coverage of pension accounting. Students are required to read U.S. and international pension accounting standards, complete financial statement research on the pension plans of Besser's competitors, and answer, in a memo to Besser Pharma's CFO, a series of questions about alternative accounting approaches permitted by International Accounting Standard No. 19, Employee Benefits.
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Research Article| November 01 2007
Besser Pharma: International Accounting for Pensions
K. Michael Geary ;
Issues in Accounting Education (2007) 22 (4): 563–578.
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K. Michael Geary, Donna L. Street; Besser Pharma: International Accounting for Pensions. Issues in Accounting Education 1 November 2007; 22 (4): 563–578. doi: https://doi.org/10.2308/iace.2007.22.4.563
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