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  • 标题:Pension Accounting: The Changing Landscape Of Corporate Pension Benefits
  • 本地全文:下载
  • 作者:Terrye A. Stinson ; J. David Ashby ; Kimberly M. Shirey
  • 期刊名称:Journal of Business & Economics Research
  • 印刷版ISSN:1542-4448
  • 电子版ISSN:2157-8893
  • 出版年度:2011
  • 卷号:9
  • 期号:10
  • 页码:27-34
  • 语种:English
  • 出版社:The Clute Institute for Academic Research
  • 摘要:This paper discusses recent changes in the generally accepted accounting principles related to accounting for defined benefit pension plans. SFAS 158 imposes new rules related to calculating net pension assets or liabilities and increases the likelihood that companies may report net pension liabilities. This paper looks at a sample of Fortune 100 companies to determine the effect of implementing SFAS 158 on the reported funding status for defined benefit plans, and then tracks the reported pension status from 2005 through 2009. Contrary to expected results, the funding status did not deteriorate following implementation of SFAS 158. The ensuing economic meltdown in 2008 and 2009, however, resulted in more companies reporting pension liabilities.
  • 关键词:Pension Accounting;Defined Benefit Pension Plans
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