ly account for the total value of the pension plan and therefore might inflate the value of the corporation and its shareholder equity.

The Financial Accounting Standards Board (FASB) sets the federal rules that would dictate the new changes. Although the proposed accounting regulation changes have yet to be implemented, the FASB is already requiring organizations to list the funding status of pension plans on their annual balance sheets: the

Some common words found in the essay are:
Board FASB, Rapoport Proposed, Rapoport GM, Books Shareholder, shareholder equity, , pension plans, pension plan, Street Journal, difference pension, financial statements,
Approximate Word count = 299
Approximate Pages = 1 (250 words per page double spaced)