| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 103 === According to Financial Accounting Standards Board (FASB), the purpose of financial reporting is to provide useful information to help users of financial statements to make better decisions. If the financial reporting is with high readability, it will provide relevance and reliable financial information to the public. In addition, as the aging population has become increasingly significant, issues related to employee retirement benefits are increasingly important. Given the importance of financial reporting and pension related issues, therefore, the main of this study is to review pension accounting standards and the related literature. In addition, refer to Li(2008), we use readability index to analyze the effect of the amendment of SFAS No.132(R), SFAS No.158, and SFAS No.132(R)-1 on the pension disclosure readability.
Our results show that the pension disclosure readability became worse with the amendment of SFAS No.132(R), SFAS No.158, and SFAS No.132(R)-1. The possible season is the reaction of management disclosure behavior, or other outside environment factors such as, the global financial crisis, which may cause managers to modify the readability of the pension disclosure in the financial statement.
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