Changes in The Popularity of Defined Benefit Pension Schemes There has been

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a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at the reasons behind that change and explores the potential of the changes in accounting regulations motivating the change. The paper includes an assessment of a UK and a US bank, examining the differences in their accounting for their pension schemes. Twenty sources are cited in the bibliography of this nineteen page paper.