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Pension Accounting at AT&T
Hopkins, Justin J. Exercise C-2391 / Published March 13, 2017 / 16 pages.
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Product Overview

This case provides students with the opportunity to analyze the pension disclosures for AT&T Inc. In particular, it provides for discussion about the components of pension expense, the balance sheet accounts, and the various assumptions that drive these figures. What is most unique about the example is that the case is set in 2008, and in 2010, AT&T elected to immediately recognize actuarial gains and losses in net income. To do so, AT&T presented restated figures for 2008. Therefore, students can see the significant effect of this change by comparing the $12.8 billion in net income as originally reported with the $2.3 billion loss AT&T reported in the restated figures.

  • Overview

    This case provides students with the opportunity to analyze the pension disclosures for AT&T Inc. In particular, it provides for discussion about the components of pension expense, the balance sheet accounts, and the various assumptions that drive these figures. What is most unique about the example is that the case is set in 2008, and in 2010, AT&T elected to immediately recognize actuarial gains and losses in net income. To do so, AT&T presented restated figures for 2008. Therefore, students can see the significant effect of this change by comparing the $12.8 billion in net income as originally reported with the $2.3 billion loss AT&T reported in the restated figures.

  • Learning Objectives