Employers' accounting for pensions: A theoretical approach to financial accounting standards no. 87

The extensive disclosure mandated for defined benefit pension plans by FAS 87 resulted in part from the ongoing controversy concerning the nature of the pension plan obligation. Based on a review of the pension chapters of seven intermediate accounting texts, conflicting perspectives of the nature o...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of accounting education 1987-10, Vol.5 (2), p.227-242
Hauptverfasser:	DeBerg, Curtis L., Mittelstaedt, H.Fred, Regier, Philip R.
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!