چکیده (انگلیسی):

The Financial Accounting Standards Board (FASB) recently issued Statement of Financial
Accounting Standards No. 158 “Employers’ Accounting for Defined Benefit Pension and Other
Postretirement Plans” (SFAS #158). Their intent is to comprehensively reconsider the accounting
for postretirement benefit plans in phases. The first phase was to provide timely and significant
improvements and resulted in SFAS # 158. The object of this Statement is to improve the
understandability and representational faithfulness of the amounts reported in the employer’s
statement of financial position by recognizing as an asset or liability the overfunded or
underfunded status of a defined benefit postretirement plan. The purpose of this paper is to
provide a logical approach for teaching accounting for a defined benefit pension plan. This
objective will be accomplished by providing a discussion with detailed illustrations of the
interrelationships of the effects on income (both operating income and other comprehensive
income) and the amount reported on the balance sheet.