Reporting Paper - Finance

[Name OF Student]

[Name of Institute]

Reporting Paper - Finance

Introduction

There are a number of changes when a company acquires or merges with other company specifically in the area of employee benefit and fund and retirement plans policy. Most of the companies accept the previous policies whereas some of them define new policies as according to their stakeholders will and experience. Adjustment of these benefit plans are difficult but they need complete financial reporting in order to maintain the company records (FASB, 2012).

The main reason behind changing the two segments pension and benefit plan seems to be a new ...