Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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The Effects of Enacted and Proposed Pension Accounting Changes on Leverage, Profitability and Earnings Volatility (PDF)
College of Management, Georgia Institute of Technology Jan. 24, 2008 20 pages. Excerpt: In the first part of this research report, we examine changes to the balance sheet and its effects on measures of leverage and profitability for the 30 companies in the Dow Jones Industrial Average caused by the initial adoption of SFAS No. 158. In the second part of the report, we concentrate on likely other future pension accounting changes that could impact financial statements even further. In particular, we examine the possible effects on pension expense and income from continuing operations if full pension costs were recognized in income, instead of flowing through other comprehensive income. |
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