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General Motors Pension Plan

Christine I. Wiedman; Janet Carter

商品編號:9B05B019
出版日期:2005/09/22
再版日期:2005/11/22
商品來源:Ivey
商品主題:Accounting
商品類型:Case (Library)
涵蓋議題:Defined Benefit Pensions;Accounting Standards;Earnings Management
難易度:4 - Undergraduate/MBA
內容長度:13 頁
地域:United States
產業:Transportation Equipment
事件年度:2004

An investor in General Motors Company (GM) has received the company's annual report, and is concerned with the increasing number of negative headlines in major newspapers regarding the company's business strategy and financial reporting. He must analyse GM's business and financial position and decide whether or not to sell his shares in the company. This case can be used to: facilitate a discussion about the implications of pensions on company operations and the potential burdens for corporations providing generous defined benefit plans; consider the issue of accounting for pensions and pension disclosure, including the reasonableness of assumptions and the effect on operating income; and to discuss the reasons for downgrading bonds and the implications downgrading can have on a company.

教學手冊:8B05B19
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