Pensions about Accounting

Pensions about Accounting

Order Description

We taking an Intermediate Accounting class this quarter. We are assigned to do a research paper about Pensions of accounting by our Professor. I am responsible for the how pensions develop in the future. We have presented our research paper last month. I had outline about my part, so please help me to write stuff based on my outline. thanks
Note: 1. I want an accounting major writer to finish my order!
2. Please write my paper 3 pages ENOUGH!!!

Future Development
1. Harmonization efforts of FASB and IASB for developing pension in the future.
2. The FASB and IASB are working together on a joint postretirement benefit standard.
3. The amendment, IAS No. 19 issued in June 2011, and effective January , 2013.
4. The standard establishes the principle that the cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable, and outlines how each category of employee benefits are measured, providing detailed guidance in particular about post-employment benefits.
5. It indicates the direction of International Financial Reporting Standards for pensions and other postretirement plans.

6. IFRS will incorporates many changes that existing U.S. GAAP, and because the FASB and IASB are working together on convergence of their respective standards.

7. In fact, the FASB’s strategy is to evaluate differences between its own pension standard and the new international standard to determine the benefits of convergence.

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