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Stock Values Julia Coronado, Olivia S. Mitchell, Steven A. Sharpe, and S. Blake Nesbitt 2008-04 NOTE: Staff working papers in the Finance and Economics Discussion Series (FEDS) are preliminary materials circulated to stimulate discussion and critical comment. The analysis and conclusions set forth are those of the authors and do not indicate concurrence by other members of the research staff or the Board of Governors. References in publications to the Finance and Economics Discussion Series (.
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Wharton FAQ
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In essence, the accounting for defined benefit plans revolves around the estimation of the future payments to be made, and recognizing the related expense in the periods in which employees are rendering the services that qualify them to receive payments in the future under the terms of the plan.
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The exact nature of these footnotes varies, depending upon the accounting framework used to construct the financial statements (such as GAAP or IFRS). Footnotes are an integral part of the financial statements, so you must issue them to users along with the financial statements.
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Accounting for a defined contribution plan is relatively simple. The amount of pension expense for a defined contribution plan is equal to the amount of contribution to the plan. As the company makes the annual contribution, the journal entry will include a debit to pension expense and a credit to cash.
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The notes to the financial statements communicate information necessary for a fair presentation of financial position and results of operations that is not readily apparent from, or not included in, the financial statements themselves.
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What Are Footnotes? Pick up any financial report and you'll always find references to the footnotes of the financial statements. The footnotes describe in detail the practices and reporting policies of the company's accounting methods and disclose additional information that can't be shown in the statements themselves.
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In essence, the accounting for defined benefit plans revolves around the estimation of the future payments to be made, and recognizing the related expense in the periods in which employees are rendering the services that qualify them to receive payments in the future under the terms of the plan.
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Using footnotes allows the general flow of a document to remain appropriate by providing a way for the reader to access additional information if they feel it is necessary. It allows an easily accessible place for complex definitions or calculations to be explained should a reader desire additional information.
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The exact nature of these footnotes varies, depending upon the accounting framework used to construct the financial statements (such as GAAP or IFRS). Footnotes are an integral part of the financial statements, so you must issue them to users along with the financial statements.
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On the sponsoring company's accounting records, only four relevant accounts need to be considered: the pension expense that will be recorded each year, the net defined benefit asset or liability that will appear on the balance sheet, the cash that is contributed to the plan, and the company's other comprehensive income ...
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Accounting for a defined contribution plan is relatively simple. The amount of pension expense for a defined contribution plan is equal to the amount of contribution to the plan. As the company makes the annual contribution, the journal entry will include a debit to pension expense and a credit to cash.
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That's why footnotes are so useful: they let authors provide the required information without disrupting the flow of ideas. While footnotes are a great resource for sharing information without clogging up the writing, it's important to note that certain style guides restrict when footnotes can be used.
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The notes to the financial statements communicate information necessary for a fair presentation of financial position and results of operations that is not readily apparent from, or not included in, the financial statements themselves.
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A defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors, such as length of employment and salary history.
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What Are Footnotes? Pick up any financial report and you'll always find references to the footnotes of the financial statements. The footnotes describe in detail the practices and reporting policies of the company's accounting methods and disclose additional information that can't be shown in the statements themselves.
-
What Are Footnotes? Pick up any financial report and you'll always find references to the footnotes of the financial statements. The footnotes describe in detail the practices and reporting policies of the company's accounting methods and disclose additional information that can't be shown in the statements themselves.
-
Using footnotes allows the general flow of a document to remain appropriate by providing a way for the reader to access additional information if they feel it is necessary. It allows an easily accessible place for complex definitions or calculations to be explained should a reader desire additional information.
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Footnotes are mainly used by analysts reviewing the financial statements to give them a much more detailed and comprehensive outlook on the company's financial situation. It helps the analysts understand the accounting policies and how they might affect the company's underlying financial health.
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On the sponsoring company's accounting records, only four relevant accounts need to be considered: the pension expense that will be recorded each year, the net defined benefit asset or liability that will appear on the balance sheet, the cash that is contributed to the plan, and the company's other comprehensive income ...
-
That's why footnotes are so useful: they let authors provide the required information without disrupting the flow of ideas. While footnotes are a great resource for sharing information without clogging up the writing, it's important to note that certain style guides restrict when footnotes can be used.
-
A defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors, such as length of employment and salary history.
-
What Are Footnotes? Pick up any financial report and you'll always find references to the footnotes of the financial statements. The footnotes describe in detail the practices and reporting policies of the company's accounting methods and disclose additional information that can't be shown in the statements themselves.
-
Footnotes are mainly used by analysts reviewing the financial statements to give them a much more detailed and comprehensive outlook on the company's financial situation. It helps the analysts understand the accounting policies and how they might affect the company's underlying financial health.
-
Footnotes are mainly used by analysts reviewing the financial statements to give them a much more detailed and comprehensive outlook on the company's financial situation. It helps the analysts understand the accounting policies and how they might affect the company's underlying financial health.
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