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| Tekijä: | Jarnagin, B. D. Chung, T. Y. |
| Otsikko: | Understanding the accounting for defined benefit pension plans. |
| Lehti: | Management Accounting (New York)
1988 : SEP, VOL. 70:3, p. 34-42 |
| Asiasana: | PENSION SCHEMES INCOMES EXPENDITURE ACCOUNTING PRINCIPLES |
| Kieli: | eng |
| Tiivistelmä: | A four-step process for calculating defined benefit pension plans under FAS 87. The seven components of pension expense income. A hypothetical corporate plan for computation using a major worksheet and supplementary schedules and tables. The FAS 88 worksheet. Seven Tables and 4 Schedules illustrate the study. |
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