The focus of this case is question 1 in the previous case. Your instructor will divide the class into two to six groups, depending on the size of the class. The mission of your group is to assess the correctness of Barlow's observation and to suggest the appropriate treatment of the pension obligation. The suggested treatment need not be that required by GAAP.

1. Each group member should deliberate the situation independently and draft a tentative argument prior to the class session for which the case is assigned.
2. In class, each group will meet for 10 to 15 minutes in different areas of the classroom. During that meeting, group members will take turns sharing their suggestions for the purpose of arriving at a single group treatment.
3. After the allotted time, a spokesperson for each group (selected during the group meetings) will share the group's solution with the class. The goal of the class is to incorporate the views of each group into a consensus approach to the situation.

  • CreatedJuly 05, 2013
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