文章基本信息

标题：Pension Accounting Treatment: A Review of the Literature
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作者：Augustine C. Arize ; Augustine C. Arize ; Ioannis N. Kallianiotis 等
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2017
卷号：6
期号：3
页码：169-183
DOI：10.5430/afr.v6n3P169
语种：English
出版社：Sciedu Press
摘要：In this research study we explain the basic content of Financial Accounting Statement number 87 (FAS # 87). We also give evidence for its early adoption by diverse firms and analyze the reasons for its early adoption. Finally, we present the state of pension accounting before the adoption of FAS # 87.
关键词：Accumulated benefit obligation;Financial accounting for pensions;Projected benefit obligation;Interest cost;Service cost;Pension cost;Vested benefit obligation