haku: @author Hamilton, J. / yhteensä: 8
viite: 6 / 8
| Tekijä: | Hamilton, J. |
| Otsikko: | Calculating pension obligations |
| Lehti: | Management Accounting (New York)
1991 : NOV, VOL. LXXIII:5, p. 26-29 |
| Asiasana: | PENSIONS FINANCIAL REPORTING COMPANY REPORTS |
| Kieli: | eng |
| Tiivistelmä: | Analysis of the calculation of pension cost and benefit obligations in an accounting spreadsheet. Financial Accounting Standards. Calculating the obligations. Projected benefits. Accumulated benefits. Number of items to be considered in compensation cost of a retirement benefit plan over the service period. 2 Tables illustrate the study. |
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