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Evaluation Essay

346 words - 2 pages

1. Accounting policy changes that Harnischfeger had made during 1984 and the effect of these on the company’s 1984 reported profits
1) From Financial Note 2, we know that, in 1984, the corporation had computed depreciation expenses on plants, machinery and equipment using straight-line method for financial reporting purpose. Prior to 1984, the corporation used principally accelerated methods for its U.S operating plants.
The cumulative effect of this change, which was applied retroactively to all assets previously subjected ...view middle of the document...

2 million or $0.27 per share. No income tax effect was applied to this change.
3) From Financial Note 7, we know that the Salaried Employees’ Retirement Plan, which covered substantially all salaried employees in the U.S., had been restructured during 1984 due to overfounding of the plan. Effective August 1, 1984, the Corporation terminated the existing plan and established a new plan, which is substantially identical to the prior plan except for an improvement in the minimum pension benefit.
The effect of the change in the investment return assumption rates for all US plans, together with the 1984 restructuring of the US Salaried Employees’ Plan, was to reduce pension expense by approximately $4.0 million in 1984 and 20. Million in 1983, and the actuarial present value of the accumulated plan benefits by approximately 6.0 millions.
So, all these three changes had increase the profit by approximately 20.2 millions. So, actually, if the company hasn’t made these changes, the financial report would still show a net loss.

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