CONTENTS xxxi Coping with Uncertainty in Income Taxes 961 Intraperiod Tax Allocation 965 Decision Makers’ Perspective 966 Concept Review Exercise: Multiple Differences and Net Operating Loss 967 17 C H A P T E R Pensions and Other Postretirement Benefits 996 Part A: The Nature of Pension Plans 998 Defined Contribution Pension Plans 1000 Defined Benefit Pension Plans 1001 Pension Expense—An Overview 1002 Part B: The Pension Obligation and Plan Assets 1003 The Pension Obligation 1003 Accumulated Benefit Obligation 1003 Vested Benefit Obligation 1004 Projected Benefit Obligation 1004 Illustration Expanded to Consider the Entire Employee Pool 1009 Pension Plan Assets 1009 Reporting the Funded Status of the Pension Plan 1011 Part C: Determining Pension Expense 1011 The Relationship between Pension Expense and Changes in the PBO and Plan Assets 1011 Components of Pension Expense 1013 Income Smoothing 1015 Part D: Reporting Issues 1017 Recording Gains and Losses 1017 Recording the Pension Expense 1019 Recording the Funding of Plan Assets 1020 Comprehensive Income 1021 Income Tax Considerations 1022 Putting the Pieces Together 1023 Decision Makers’ Perspective 1024 Settlement or Curtailment of Pension Plans 1024 Concept Review Exercise: Pension Plans 1025 Part E: Postretirement Benefits Other Than Pensions 1027 What Is a Postretirement Benefit Plan? 1028 Postretirement Health Benefits and Pension Benefits Compared 1028 Determining the Net Cost of Benefits 1029 Postretirement Benefit Obligation 1030 Measuring the Obligation 1030 Attribution 1031 Accounting for Postretirement Benefit Plans Other Than Pensions 1031 A Comprehensive Illustration 1033 Decision Makers’ Perspective 1034 Concept Review Exercise: Other Postretirement Benefits 1035 Appendix 17: Service Method of Allocating Prior Service Cost 1038 18 C H A P T E R Shareholders’ Equity 1066 Part A: The Nature of Shareholders’ Equity 1068 Financial Reporting Overview 1068 Paid-in Capital 1069 Retained Earnings 1070 Treasury Stock 1070 Accumulated Other Comprehensive Income 1070 Reporting Shareholders’ Equity 1071 The Corporate Organization 1073 Limited Liability 1074 Ease of Raising Capital 1074 Disadvantages 1074 Types of Corporations 1074 Hybrid Organizations 1075 The Model Business Corporation Act 1075 Part B: Paid-In Capital 1076 Fundamental Share Rights 1076 Distinguishing Classes of Shares 1076 Typical Rights of Preferred Shares 1077 Is It Equity or Is It Debt? 1078 The Concept of Par Value 1079 Accounting for the Issuance of Shares 1079 Shares Issued for Cash 1079 Shares Issued for Noncash Consideration 1080 More Than One Security Issued for a Single Price 1080 Share Issue Costs 1081 Concept Review Exercise: Expansion of Corporate Capital 1082 Share Buybacks 1083 Decision Maker’s Perspective 1083 Shares Formally Retired or Viewed as Treasury Stock 1084 Accounting for Retired Shares 1085 Accounting for Treasury Stock 1086 Resale of Shares 1087 Concept Review Exercise: Treasury Stock 1087 Part C: Retained Earnings 1089 Characteristics of Retained Earnings 1089 Dividends 1092 Liquidating Dividend 1089 Retained Earnings Restrictions 1090 Cash Dividends 1090 Property Dividends 1091
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