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Accounting for Defined Benefit Pension Plans at Caperton Corporation
Brownlee, E. Richard II; Hopkins, Justin J.Ejercicio DARDEN-C-2375-EContabilidad y controlThis exercise teaches students to account for defined benefit pension plans using a simplified example of Caperton Corporation's defined benefit plan. The simplification treats all employees as one homogeneous group (same age, retirement date, and terminal date), which allows students to calculate present values and focus on the accounting for the future cash flows. Included is a concise spreadsheet answer guide, which illustrates the present-val...Desde 8,20 €