accounting capstone discussion 1

**Must be original work**

**Due 5/13/18 8pm Eastern Standard Time**

Week 5 eActivity

· Research the Internet for several recent (within the last three years) articles on financial accounting reporting on pension plans. Be prepared to discuss.

· From the e-Activity, create an argument for the use of the mark-to-market accounting method for pension accounting. Evaluate the impact of earnings volatility on financial reporting using mark-to-market accounting, and indicate whether or not you believe this is a fair representation of pension obligations.

· Defend the current GAAP rules for pension accounting reporting on the balance sheet and the income statement. Recommend a change you would make to the current pension accounting to more accurately reflect the future obligations of a company.