Accounting for pensions under us and japanese standards

Reference no: EM13141083

Discount rate Expected rate of return 2.5% 2.8% Thousands of U.S. Instructions Use the information on Kyowa to respond to the following requirements. (a) What are the key differences in accounting for pensions under U.S. And Japanese standards? (b) Briefly explain how differences in U.S. And Japanese standards for pensions would affect the amounts reported in the financial statements. (c) In light of the differences identified above, would Kyowa"s income and equity be higher or lower under U.S. GAAP compared to Japanese standards?

Reference no: EM13141083

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