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Defined Benefit Plan – the appendicitis of accounting?

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Defined Benefit Plan – the appendicitis of accounting?

  • This topic has 0 replies, 1 voice, and was last updated 13 years ago by erdist.
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  • May 21, 2012 at 5:37 am #52764
    erdist
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    • Topics: 2
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    http://www.oecd.org/dataoecd/7/47/41270355.pdf
    http://www.investopedia.com/articles/retirement/10/demise-defined-benefit-plan.asp

    Two interesting articles about the DBP. Clearly Graham Holt keeps the topic in the syllabus because it is inherently complex, not because it is relevant. It would be more useful to learn about the accounting for closing down these plans, as they appear to be dead ends in the evolution of accounting.

    Please vote if you have encountered a company that had a an operating DBP. Were they also planning to close that down?

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